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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Jurisdiction - genuineness of transfer of Cenvat Credit to GST ...


Cenvat Credit Transfer to GST: Court Affirms Commissioner (Appeals) Authority Under CGST Act, 2017; Revenue Appeal Rejected.

September 3, 2022

Case Laws     Central Excise     AT

Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the Commissioner (Appeals) as Central Excise officer has no competence to adjudicate the issue with respect to the provisions of CGST Act, 2017 - The contentions of the department challenging the competence of Commissioner (Appeals) are set aside - Revenue Appeal dismissed - AT

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