CENVAT Credit — A grievance mechanism has been put in place to deal with cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. According to respondents in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given and the case of the petitioners is also being considered as per the grievance redressal mechanism. — Sare Realty Projects Private Limited Vs. UOI [2018] 3 TAXLOK.COM 010 (Del)