2022 (2) TMI 410

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..... xcluding Cess) has also been shown as credit in the ER-1 Return, and the same have been rightly allowed without dispute to the Appellant, and also permitted to be carried forward to the GST regime. It is also found that the Assistant Commissioner have noted that the Cenvat credit arises from payment of Service Tax under reverse charge mechanism which is supported by challans. Thus, there was sit .....

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..... Appellant on implementation of GST regime w.e.f. 1 st July 2017 transferred the balance of credit as on 30th June 2017 ₹ 51,23,834/- as per the ER-1 return by filing form TRAN-1 which also included the credit of Service Tax ₹ 3,32,102/- (excluding cess). 3. The Appellant had also been filing ST-3 returns being registered under the Service Tax provisions and accordingly reflected th .....

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..... credit to GST regime of the amount shown in the ST-3 returns, the same amounts to reversal, and accordingly dropped the proposed demand and penalty. 5. Being aggrieved Revenue preferred before Commissioner (Appeals) and the Appellant-assessee have also filed cross-objections. The Commissioner (Appeals) observed that the credit is wrongly taken as per Rule (9) of CCR for want of supporting docum .....

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