‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]

Doctrine of Necessity - Madras High Court - Service Tax - RCM - Transitional Credit - GST - Taxscan

The Madras High Court has allowed the Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under the Goods and Services Tax ( GST ) regime. The petitioners are Ganges International Private Ltd, SRC Projects Private Ltd, and Supreme Petrochemicals Ltd, engaged in providing various construction services to Government/Private…

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