scheme. At the same time, Government has left a window open for taking a lenient view in some circumstances under Section 80 of the Finance
receipt of goods at his
factory premises on 19.07.2017, there was window open for a
considerable period of time to record the un-availed CENVAT ... duly complied by the Respondent-
Department by the closing date of the window.
THE ORDER
10. The appeal is allowed and the order passed
making them ineligible to claim the transitional
credit, for which the window was opened in October 2022 under GST; the
ST-3 Returns for June
have an Open Pluggable Specification Slot7, with the
use of which the user can download and operate other operating
systems such as Windows ... have an Open Pluggable
Specification Slot with the use of which a user can download and
operate other operating systems such as windows
appellant to reverse Cenvat credit along with interest, however, a window was kept open by the adjudicating authority, holding that appellant was free to claim
Courts having jurisdiction to decide if the
window of opportunity to revise/refile TRAN-1 upon opening, then the
14
E/85694/2021
present refund
piece by piece
of required lengths cutting out the various opening like
doors, windows, ventilators, ACs, coolers, water dispensers,
power points and lighting fixtures
applied within the currency of the time limit.
No further window has been opened for making applications by the co-
accused after the main accused
appellant should
have filed the revised return since the window for revision was open much
(7) Appeal No. ST/30033/2022
beyond
2018
decided on 22.07.20225, the CBIC opened a substantial window
for filing TRAN-1 forms by extending the period thereof vide
6
Service Tax Appeal ... appellant is allowed
with consequential relief.
[Dictated and pronounced in the open court]
(DR. RACHNA GUPTA)
MEMBER (JUDICIAL