Army Welfare Housing Organisation Vs Union of India & Ors
Date: December 25, 2025
Subject Matter
Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals
Summary
The petition is allowed , setting aside the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order that dismissed the petitioner's appeal for non-payment of pre-deposit. The Court held that CENVAT credit, transitioned into the electronic c…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The short question that has arisen for consideration in this case is whether CENVAT Credit, which was lying in the account of the Petitioner prior to the coming into effect of the GST regime e. prior to 1 st July, 2017, and was transitioned into the electronic credit ledger of the Petitioner a…