Tagged “section-142”

1 article on section-142.

Landmark JudgmentCustoms, Excise and Service Tax Appellate Tribunal, New Delhi

Yokohama India v. Commissioner of CGST: cash refund of pre-GST CENVAT credit under section 142(3)

CESTAT Delhi held CENVAT credit on pre-GST reverse-charge service tax paid after GST is refundable in cash under section 142(3) of the CGST Act, 2017.

Valkya Editorial·1 Jun 2026·8 min