{"id":70092,"date":"2024-09-26T08:15:36","date_gmt":"2024-09-26T02:45:36","guid":{"rendered":""},"modified":"2024-09-26T08:15:36","modified_gmt":"2024-09-26T02:45:36","slug":"petitioner-entitled-to-input-tax-credit-under-cenvat-rules-court-condones-procedural-irregularities-quashes-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70092","title":{"rendered":"Petitioner Entitled to Input Tax Credit Under CENVAT Rules; Court Condones Procedural Irregularities, Quashes Order."},"content":{"rendered":"<p>Petitioner Entitled to Input Tax Credit Under CENVAT Rules; Court Condones Procedural Irregularities, Quashes Order.<br \/>Case-Laws<br \/>GST<br \/>The High Court ruled that the petitioner&#39;s entitlement to avail Input Tax Credit under the CENVAT Credit Rules, 2004 cannot be denied, as long as the credit was validly earned. The court relied on the Supreme Court&#39;s decision in Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd., which held that validly earned credit is indefeasible and cannot be re<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81726\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court ruled that the petitioner&#8217;s entitlement to avail Input Tax Credit under the CENVAT Credit Rules, 2004 cannot be denied, as long as the credit was validly earned. The court relied on the Supreme Court&#8217;s decisi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70092","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70092"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70092\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}