1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?
2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ?
States/UT
Order No. & Date
NO.GST-ARA- 95/2018-19/B- 15 Mumbai dated 23.01.2019
Order date
23-01-19
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Category
97(2) (iv)
Year