Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise
Date: December 16, 2021
Subject Matter
CENVAT credit accrued under the erstwhile law should be processed in accordance with the provisions of the GST Act
Summary
The appellants, who are manufacturers of valves, were registered under the Central Excise and Service Tax regime before GST was implemented. They had imported software and paid service tax under the reverse charge mechanism for the period January to…
FULL TEXT OF THE CESTAT CHENNAI ORDER The appellants are engaged in the manufacture of valves and were holding registration under Central Excise and Service Tax Commissionerates during the pre-GST regime. They entered into transactions during January 2017 to June 2017 involving import of software for which service tax was liable to be paid under reverse charge mechanism. They paid the…