Circular 33/07/2018 - Central Tax
Date: February 23, 2018
File No: F. No. 267/67/2017-CX.8
Subject
Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg
Content
In exercise of the powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act'), for the purposes of uniformity in implementation of the Act, the Central Board of Excise and Customs hereby directs the following. 2. Non-utilization of Disputed Credit carried forward 2.1 Where in relation to a certain CENVAT credit pertaining to whic…