Tax Credit Saved: Technical Error Can't Block Legitimate Claim When Substantive Rights Are Clear and Verifiable
Case-Laws
GST
CESTAT allowed appellant's appeal, holding that transitional service tax credit of Rs. 6,15,409/- is admissible despite procedural error in form TRAN-1. The tribunal determined that technical glitch in entering data at incorrect serial number does not vitiate substantive rights. Revenue directed to treat data entered at Sr. No. 5 as equivalent to entry at Sr. No.
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