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Disposed off as being withdrawn unconditionally.

Shanti Prime Publication Pvt. Ltd.

Withdrawal of advance ruling application— Applicant seeking an advance ruling in respect of the following question.

1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?

2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ?

Held that—
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed.—Envitech Chemical Specialities Private Limited, In re…. [2019] 8 TAXLOK.COM 068 (AAR-Maharashtra)