CENVAT Credit—In the instant case, the main grievance of the petitioners is that declaration filed by the petitioner no.1 in Tran1 form is not shown in the electronic credit ledger account. Due to this, the petitioners are unable to avail such credit.

Held that— NOTICE, returnable on 11.10.2018. Direct service is permitted.[INDUSIND MEDIA COMMUNICATIONS LTD VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 87 (Guj)