Withdrawal of advance ruling application— Applicant seeking an advance ruling in respect of the following question.

1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ?

2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ?

Held that—
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed.—Envitech Chemical Specialities Private Limited, In re…. [2019] 8 TAXLOK.COM 068 (AAR-Maharashtra)