(a) Whether the applicant is eligible to claim refund of accumulated input tax credit on both inputs and input services where a scenario of inverted duty structure exists?
(b) Whether the provisions of Notification No. 21/2018-Central Tax dated April 18, 2018 and Notification No. 26/2018-Central Tax dated June 13, 2018 are applicable to the applicant?
States/UT
Order No. & Date
KAR/AAR/50/2019-20 dated 18.09.2019
Order date
18-09-19
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Category
97 (2) (b)
Year