Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions
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197. Transitional provisions for availing Cenvat credit in certain cases
Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed provided that the taxable person has made the payment of the consideration for that supply of services within a period of three months from the appointed day.
(CGST Act)
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