Mere pendency of SCN could not disentitle assessee from claiming transition of available CENVAT credit. Andhra Pradesh and Telangana High Court in KCL Ltd. vs. Joint Commissioner
[2024] 169 taxmann com 53
Where transition of CENVAT credit available to the assessee was disallowed on the grounds of pendency of show cause notice under the central excise act, mere pendency of SCN could not disentitle assessee from claiming transition of available CENVAT credit; Impugned order was to be set aside.