In the forth coming article we will discuss the issue that the right to avail the input tax credit is to be seen as on the date of the credit availment and not otherwise.

The main intent of the this article is that whether ITC can be called upon to pay back by revenue officers once it is availed in accordance with the law.

The answer to this is “No” and which was succinctly settled by the Ahmedabad bench of the CESTAT in the case of Alembic Ltd. Vs. Commissioner of Central Excise & Service Tax, Vadodara-I [2019] 101 461 (Ahmedabad – CESTAT)

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