The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a change in the taxation regime should not affect the credit availment right of the assessee.The bench of Rachna Gupta (Judicial Member) observed that, under Section 174(2)(c) of the CGST Act, the appellant's right, privilege, and right to credit cannot be affected solely because the refund...
