GST – States – Order No. 4/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF ODISHA
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n 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: –
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GST – States – F.17(131)ACCT/GST/2017/4056 – Dated:- 31-12-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: December 31, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Dr. Preetam B. Yashwant, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby makes the follo
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GST – States – F.17(131)ACCT/GST/2017/4055 – Dated:- 31-12-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: December 31, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, I, Dr. Preetam B. Yashwant, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby makes the follo
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Amendment in Notification Nos. F. 17(131) ACCT/GST/2017/2309 dated the 08th August, 2017 and F. 17(131) ACCT/GST/2017/2857 dated the 15th November, 2017 – GST – States – F.17(131)ACCT/GST/2017/4054 – Dated:- 31-12-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: December 31, 2018 In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and
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Goods and Services Tax – Started By: – Kaustubh Karandikar – Dated:- 30-12-2018 Last Replied Date:- 6-1-2019 – XYZ (Trader in Maharashtra) is receiving filled cylinders of Refrigerant Gas from its own manufacturing unit at Gujarat. XYZ is re-selling these filled cylinders to the customers. The customer is sending back the empty cylinder to XYZ which in turn XYZ is sending back to their unit in Gujarat. Is XYZ liable to pay GST on the empty cylinders send back to Gujarat from their Maharashtra unit? – Reply By KASTURI SETHI – The Reply = Two types of supplies are involved. B to B and B to C and back from C to B. Cost of transportation, loading , unloading etc. from B to B, B to C and back are already borne and GST paid. Empty cylinder is property of the consumer. Already paid by the consumer. Hence no GST is required to be paid again. – Reply By Kaustubh Karandikar – The Reply = Respected Shri Sethi Sir, Thanks for your kind advice. However, my view is given below: Following are the pr
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ply under Section 5(1) of IGST Act, 2017. As per Section 7(1)(c) of CGST Act, 2017, Supply includes the activities specified in Schedule I, made or agreed to be made without a consideration. As per Schedule – I (2) of Section 7, supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business, will be treated as supply, even if made without consideration. Section 25(4) of CGST Act states that, a person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. Therefore, establishments of same person with distinct GST Registration Numbers will be treated as 'distinct persons'. Thus, inter-state stock transfers or branch transfer will be subject to GST. Even intra-state stock transfe
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nies. However, no GST would be payable. – Reply By KASTURI SETHI – The Reply = Respected Sh.Karandikar Ji,. Sir, I am very eager to know your comments on the views of M/s. YAGAY AND SUNS, Sirs. His reply is ' Gaagar Mein Sagar . He has covered so many aspects in his brief reply. Will you please quench my thirst ?? – Reply By Kaustubh Karandikar – The Reply = Sir,I full appreciate the advice given by the experts. But since there is no specific exemption for empty cylinders, it will be treated as supply to distinct person and GST will be liable though that may not be the intention of the govt. – Reply By HIREGANGE& ASSOCIATES – The Reply = Circular 80/54/2018-GST dated 31-12-2018 brings out that earlier circular was for movement of goods on wheels and hence in a conservative view, what can be looked at is to charge GST, however value adopted can be as per the second proviso to Rule 28 of the CGST Rules 2018 (any value declared in the invoice, would be deemed OMV) – Reply By YAGAY and
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Goods and Services Tax – Started By: – L D Raj & Co – Dated:- 29-12-2018 Last Replied Date:- 7-1-2019 – I'm wondering why Notification No. 1/2018- Central Tax not considered in the law yet on your portal…sec 10 for manufacturers still shows 1% whearas its changed to 0.5% back in Jan 18 – Reply By KASTURI SETHI – The Reply = It is 0.5 % per cent. of the turnover in State in case of a manufacturer and it is 0.5 % in Central GST in case of a manufacturer. It is 1 % in total (CGST : 0.5 % + SGST 0.5%). – Reply By L D Raj & Co – The Reply = currently it shows as 1% under CGST Act alone for Manufacturers. – Reply By Surender Gupta – The Reply = Section 10 prescribes the upper limit of tax which can be levied under composition scheme. Notif
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ing that in the Indirect Tax laws, statutory provisions must be read with related notifications and circulars. Without reading the two together, our interpretation of provisions my be wrong as happened in this case. Notification No. 1/2018- Central Tax nowhere states that provisions of section 10 shall be amended since the provision of an act can be amended by the parliament only and not by the government through the notifications. – Reply By KASTURI SETHI – The Reply = Sh.Surender Gupta Ji,. Yes, Sir. It is true and factual position. – Reply By KASTURI SETHI – The Reply = TMI posts each and every notification, case larw, circular immediately. This site is providing best services free of cost to the querists in Discussion Forum. It Is the d
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Goods and Services Tax – Started By: – SHIV MISHRA – Dated:- 29-12-2018 Last Replied Date:- 31-12-2018 – Dear All,I worked in manufacturing company. recently we export second hand machine which purchased pre GST regime,whether its required to reverse ITC utilised at time of purchase,if Yes than how much ITC to be reverse in such case.Can anyone provide GST rules on above issue. – Reply By KASTURI SETHI – The Reply = No reversal is required. Exported goods are treated as duty-paid goods., . Credit is allowed for making zero rated supply. Zero-rate is also a rate of duty for the purpose of export. Read Section 16 of IGST Act, 2017. A case law pertaining to pre-GST era is appended below: 2016 (335) E.L.T. 104 (Tri. – Mumbai) = 2016 (3) TMI 39
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Goods and Services Tax – Started By: – Kaustubh Karandikar – Dated:- 28-12-2018 Last Replied Date:- 31-12-2018 – XYZ is issuing invoice for the supply of goods and charging full GST on the full value of the invoice. At the bottom of the invoice, a remark is given as if payment is received within 7 days, 2% discount will be given . Can XYZ subsequent to supply issue credit note with GST to the customer for 2% discount if the payment is received within 7 days and reduce his GST liability in that month to the extent of the GST on 2% discount shown in the credit note? – Reply By KASTURI SETHI – The Reply = This is called conditional discount which was not allowed in Central Excise. Regarding discount status quo is maintained in GST regime. Conditional discount does not conform to the parameters of pre-known or at the time of sale/supply. The element of uncertainty is present notwithstanding terms and conditions in a contract. Hence not admissible. This is my view. – Reply By Alkesh Jani –
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is very clear that the date of issuance of Invoice is the time of supply and as at the time of supply the discount of 2% is duly recorded in the Invoice, the supplier is required to reverse the ITC as attributable to the discount. In my view the procedure adopted by the querist is correct. Any different view by our experts in the matter is highly solicited. Thanks, With regards, – Reply By KASTURI SETHI – The Reply = Re-examined the whole issue in depth. I agree with Sh.Alkesh Jani Ji. If discount is genuine and has been passed on to the buyer and also established on the basis of records maintained by the supplier. Invoice itself is an agreement for this purpose. Just For knowledge sake (Case pertained to pre-GST era) The issue of Conditional discount is pending with the the Supreme Court. The party filed appeal as the party lost the case in the Tribunal. Business Auxiliary Service – Additional discount extended to wholesalers/distributors for providing weekly report/inventory relating
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n the specified format based on which H.P. decides on their business policy relating to marketing, etc. Such discount pertained to Business Auxiliary Services provided by the assessee to H.P. and leviable to Service Tax. [Iris Computers Ltd. v. Commissioner – 2018 (11) G.S.T.L. J80 (S.C.)] = 2017 (11) TMI 1491 – SUPREME COURT – Reply By Kaustubh Karandikar – The Reply = Respected Mr. Jani and Sethi, Thanks for your valuable guidance. but i had the following apprehentions: As per Section 34(1) of CGST Act, 2017, Credit Note can be issued only under the following situations by the registered person, who has supplied goods or services or both: Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficien In view
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Goods and Services Tax – Started By: – Himanshi Dayal – Dated:- 28-12-2018 Last Replied Date:- 1-1-2019 – What Document under GST is to issued in each leg of transaction? (Stock Transfer Invoice, Delivery Challan, Tax Invoice etc)a. Transfer from Ashoka Co location to Customer Warehouseb. Transfer from XYZ Ashoka Co s Customer location to Customer Warehouse (Bill to ship to case, and get the material delivered to the Warehouse, then do we need to issue a Tax invoice considering the internal transfer (Inter-State Transactions))c. Transfer from Customer Warehouse to Dealer Locationd. Transfer back from Dealer to Customer Warehouse2. Any other compliance requirement which needs to be done? (Warehouse listing in GST Portal, Agreement etc) – Re
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Goods and Services Tax – Started By: – Himanshi Dayal – Dated:- 28-12-2018 Last Replied Date:- 31-12-2018 – TaAshoka Co. 1. What Document under GST is to issued in each leg of transaction? (Stock Transfer Invoice, Delivery Challan, Tax Invoice etc)a. Transfer from Ashoka Co. location to Customer Warehouseb. Transfer from XYZ Ashoka Co s Customer location to Customer Warehouse (Bill to ship to case, and get the material delivered to the Warehouse, then do we need to issue a Tax invoice consideri
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Goods and Services Tax – Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture. – TMI Updates – Highlights
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Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 28-12-2018 Last Replied Date:- 1-1-2019 – A GST registered person exchanges his old car for new car. The car Company credits him with 1) value of old car 2) Exchange Bonus and 3) Loyalty bonus. Item No. 1 is subject to GST as per notification No.8/2018 dated 25th January 2018. Are loyalty Bonus and exchange bonus are also subject to GST. – Reply By HIREGANGE& ASSOCIATES – The Reply = The exchange value fixed for the old ca
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GST – Started By: – Kaustubh Karandikar – Dated:- 28-12-2018 Last Replied Date:- 7-3-2019 – As understood, when the job worker is sending the processed goods back to the principal manufacturer, in the e-way bill, he is supposed to declare the value which will consist of the value of the processed goods + the labour charges. if it is correct then 1) How to arrive at the value of the processed goods? 2) under which provisions it is mentioned that he is supposed to declare the value which will consist of the value of the processed goods + the labour charges? – Reply By YAGAY andSUN – The Reply = Valuation As per Schedule II of CGST Act 2017, any treatment or process which is applied to another person s goods is a supply of service. Job worker
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t and would include not only the service charges but also the value of any goods or services used by job worker for supplying the job work services, if the same is recovered from the principal. It may be noted that while on one hand the circular states that the value of only those goods or services are required to be included in the value of taxable supply which are recoverable from the principal. While on the other hand, it states that the value of moulds, etc. must be included in the value of job work services if their value has not been factored in the price for the supply of such services by the job worker, thereby indicating an apparent contradiction. Value of moulds and dies, jigs and fixtures may be included while calculating job wor
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re, CBIC should come out with a clarification quickly with respect to such contradiction through circular or notification. – Reply By mohan sehgal – The Reply = As I understand,when the Job worker is sending the processed goods back to the principal;he is supposed to declare the value of goods which he originally received from the principal in the e way bill.The processed goods must carry the duplicate copy of the Delivery challan originally received from the principal ; accompanied with the Job worker Invoice of the processing charges. – Reply By mohan sehgal – The Reply = Please resolve the issue..Some experts say the the value of goods to be mentioned in the e way bill must be the same which was originally send by the Principal to the Jo
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Goods and Services Tax – FORM SBY-06 – 1[FORM SBY-06 Payment Advice Payment Advice No: – Date: < DD/MM/YYYY > To PAO (CGST/Customs) O/o Pr. Chief controlled of Accounts Central Board of Indirect Taxes and Customs [Amritsar/Nasik/Tirupati/Kolkata II/Delhi] Reimbursement Sanction Order No. …………… Order Date……< DD/MM/YYYY >………. Name: SBY-UIN: Amount sanctioned (as per Order): Description Central Tax Integrated Tax Tot
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Goods and Services Tax – FORM SBY-04 – 1[FORM SBY-04 Acknowledgment Applicant‟s Name: SBY-UIN: Acknowledgement Number : Applicant‟s Name : Your application for reimbursement is hereby acknowledged against
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Goods and Services Tax – FORM SBY-05 – 1[FORM SBY-05 Order sanctioning/rejecting claim of reimbursement Order No.: Date: To ___________ (SBY-UIN) ___________ (Name of institution) ____________ (Address) Acknowledgement No.Dated………< DD/MM/YYYY > Order for reimbursement/rejection under the Seva Bhoj Yojna Scheme Sir/Madam, This has reference to your application for reimbursement of tax under the Seva Bhoj Yojna Scheme. Upon examination of your application, the amount of reimbursement sanctioned to youis as follows: Sl. No. Description Central Tax Integrated Tax (50% of the Integrated Tax paid) Total 1. Amount claimed 2. Amount sanctioned 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid
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Goods and Services Tax – FORM SBY-02 – 1[FORM SBY-02 Seva Bhoj Yojna-Unique Identification Number (SBY-UIN) 1. Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018) 3. Permanent Account Number (PAN) 4. GSTIN (if applicable) 5. Address 6. Details of locations within a State/Union territory where activity
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Goods and Services Tax – FORM-SBY-03 – 1[FORM-SBY-03 Application for reimbursement of tax under the SevaBhojYojna Scheme 1. Name of the charitable/religious institution 2. Permanent Account Number (PAN) 3. GSTIN (if applicable) 4. Address 5. Unique Enrollment Number allotted by the Ministry of Culture 6. SBY-UIN 7. Claim period (relevant quarter) From < Year > < Month > to < Year >< Month > 8. Amount Claimed (Rs.) Central Tax Integrated Tax (50% of the Integrated Tax paid) Total 9. Details of invoices: GSTIN of the supplier Invoice No. Date Taxable Value Central Tax claimed as reimbursement Integrated Tax claimed as reimbursement (50% of the Integrated Tax paid) Total tax claimed as reimbursement (5+ 6) 1 2 3 4 5 6
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S&F) dated 01.08.2018. That the amount of tax claimed as reimbursement has been paid by us/me to the supplier, on the purchase of the items specified under the Seva Bhoj Yojna Scheme of the Ministry of Culture for providing the specified activity. That no reimbursement on this account for the claim period has been received by me/us earlier. That in case the amount sanctioned is found to be ineligible, the same shall be paid back to the Government with interest and penalty, as provided in para 14 of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. Signature of Authorised Signatory: Name: Designation / Status Date : Place : En
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Goods and Services Tax – FORM SBY-01 – 1[FORM SBY-01 Application for SBY-UIN 1. Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018) 3. Permanent Account Number (PAN) 4. GSTIN (if applicable) 5. Address 6. Details of locations within a State/Union territory where activity of distribution of free food to
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Goods and Services Tax – Started By: – Kaustubh Karandikar – Dated:- 28-12-2018 Last Replied Date:- 28-12-2018 – XYZ(India) is receiving management consultancy services from group / parent companies for the last one year. However, neither the group / parent companies had issued invoice on XYZ till date nor XYZ had paid any amount to group / parent companies due to some disputes. Is XYZ required to pay GST on it under reverse charge even if payment not made to them being the services received fr
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GUIDANCE NOTE ON GST AUDIT – Goods and Services Tax – GST – Dated:- 28-12-2018 – DOWNLOAD PDF – News – Press release
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STANDARD OPERATING PROCEDURE (Updated as on 27th December 2018) – Goods and Services Tax – GST – Dated:- 28-12-2018 – DOWNLOAD PDF – News – Press release
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Goods and Services Tax – GST – By: – CA DEV KUMAR KOTHARI – Dated:- 28-12-2018 Last Replied Date:- 26-1-2019 – Links of some of related provisions: THE CENTRAL GOODS AND SERVICES TAX ACT, 2017: Links for some important definitions / meanings for the purpose of study: Meaning of business S. 2.17 Meaning of Capital goods – 2.19, Meaning of Conveyance -2.34 Meaning of motor vehicle 2.76 Meaning of input tax – s.2.62 Meaning of input tax credit S. 2.63 Meaning of Supplier S. 2.105 Meaning of taxable supply S. 2.108 Value of taxable supply S. 15 Apportionment of credit and blocked credits S. 17 Availability of credit in special circumstances S. 18 Corresponding provisions in other related enactment may be referred to. Higher GST on motor car is based on intelligible differential: There is no doubt that higher rate of GST in comparison to other goods is justified for the reason of paying capacity of tax and it is based on intelligible differentia. However the rate is very high and it should
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case of self-driven cars with lesser use also ideally a car need replacement within 6-7 years. At the time of replacement the old car fetches about 15-20 % of cost of old car and new car of same model is priced about 15-20% higher of original cost. Therefore, there is consumption of capital cost of old car to the extent of 80-85%. In case of accidents met by car, its life can come to end at any time , therefore, life is also uncertain. Therefore, one can also take a view that car is a consumable assets which is consumed within a short period Car is used in furtherance of business or profession: Car is used in furtherance of business and profession. Depending on status of businessman and professional man suitable car is required for business and professional purposes. If the car is used in supply ( of goods and/ or service) on which GST is payable, then there is no reason for not allowing ITC paid on car which is used as a capital goods of semi durable nature of short to medium term).
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ions: Readers are requested to refer to latest provisions and provisions as applicable at any relevant times. Such provisions are available on this website and can be easily searched. Therefore, links for all provisions are not added. Few links are added for convenience and illustration for undertaking study with related provisions. Request to honorable Prime Minister and Finance Minister: Author request to them and also to the members of GST council to realize ground realities, and come above bias and presumptions and try to understand role of cars in business and profession and consider importance and allow ITC on all supply of goods and services and capital goods which are used in supply of taxable goods and services. Ground reality is that sale promotion is primary activity, unless reasonable sales projections are available manufacturing plans cannot be made. Unless sales take place, manufacturing cannot continue. The case of cars is an illustration, all other items should also be
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which is inclusive of any GST paid on them) and as such there is no loss on account of denial of such ITC to the professioanls as claimed. (3). The fees or service charges levied by the professioanls on thier clients are not in any way related to the extent of usage of motor vehicles as it is detremined by the time and effort in rendering such services. Unlike other businesses, services by professionals are not cost based but skill based and market related. The moot question is how and by what mechanism the ITC or part of it is going to be passed on their clients I sincerely feel that the demand is not justified J.KUMAR Advocate – Reply By Ganeshan Kalyani – The Reply = In today's time every body is too busy in their work. A businessman, salaried person, daily worker etc. all are busy. Nobody has time to speak to their relatives, friends and also sometime to their own family members. The amount of responsibilities cast upon a person is also high. Expectation from employee by the em
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2019 (1) TMI 55 – CESTAT KOLKATA – TMI – Jurisdiction – power of Commissioner (Appeals) to remand the matter w.e.f.11.05.2001 – amendment of Section 35A (3) of the Central Excise Act, 1944, by the Finance Act, 2001 – interpretation of statute – Held that:- The similar issue on interpretation of the above provision, came up before the Hon’ble Supreme Court in the case of Union of India Vs. Umesh Dhaimode [1997 (2) TMI 140 – SUPREME COURT OF INDIA], wherein the Hon’ble Supreme Court after analyzing the provision, held that power to remand the matter to the authority below for fresh decision is inbuilt in the aforesaid provision.
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Thus, the Commissioner (Appeals) have power to remand the matter back to the original adjudicating authority even after the amendment of Section 35A(3) – appeal dismissed – decided against Revenue. – MA(COD)-76834/18 & CO-77270/18 & Ex. Appeal No.78122/18 – MO/76059/2018 & FO/A/77159/2018 – Dated:- 28-12-2018 – SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri A.
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1944. 6. The only ground of the Appellant Revenue is that after amendment of Section 35A (3) of the Central Excise Act, 1944, by the Finance Act, 2001, the power of Commissioner (Appeals) to remand the matter back for afresh adjudication, has been taken away w.e.f.11.05.2001. As such, the Commissioner (Appeals) had no justification to remand the matter back. 7. The ld.D.R. for the Revenue, submitted that as per pre-amended Section as well as amended Section 35A (3) of the Central Excise Act, 1944, the comparison of those two provisions would show that power to remand has been specifically dropped by way of the amendment. Accordingly, he prayed that the impugned order should be set aside. In support of his submission, he relies on the decision of the Hon ble Supreme Court in the case of MIL India Ltd. as reported in 2007 (210) ELT 188 (S.C.). 8. On the contrary, the ld.Advocate, has supported the impugned order. In support of his contention, he referred to the decision of the Hon ble Hi
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, the aforesaid provision vested the appellate authority with powers to pass such order as it deemed fit confirming, modifying or annulling the decision appealed against. An order of remand necessarily annuls the decision which is under appeal before the appellate authority. The appellate authority is also invested with the power to pass such order as it deems fit. Both these portions of the aforesaid provision, read together, necessarily imply that the appellate authority has the power to set aside the decision which is under appeal before it and to remand the matter to the authority below for fresh decision. As regards the judgment in the case of MIL India Ltd. (supra) relied upon the ld.D.R. for the Revenue, I find that the issue before the Hon ble Supreme Court in deciding the matter, was entirely different. However, while dealing with the said matter, the Hon ble Supreme Court observed thus : In fact, the power of remand by the Commissioner (Appeals) has been taken away by amendin
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lf. 9. The Gujarat High Court in the case of CCE, Ahmedabad v. Medico Labs reported in 2004 (173) E.L.T. 117 (Guj.) has also held that Commissioner (Appeals) continues to have power of remand even after the amendment of Section 35A(3) of the Central Excise Act, 1944 by Finance Act, 2001 w.e.f. 11-5-2001. 10. Otherwise also Section 35A(3) of the Act as amended confers powers on the Commissioner (Appeals) to annul the order-in-original and also to pass just and proper order. There may be circumstances where only just and proper order could be remand of the matter for fresh adjudication. For example, if the order-in-original is passed without giving opportunity of being heard to the assessee or without permitting him to adduce evidence in support of his case then only order-in-appeal by the Commissioner (Appeals) could be to set aside the impugned order on the ground of failure of justice. This would create an anomaly and cause prejudice to the Revenue as it would bring an end to the liti
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2019 (1) TMI 169 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – car repairing services – outdoor catering services – Held that:- The Ld. Advocate is correct in her assertion that there was no restriction or bar in the definition of ‘input services’ in Rule 2 (l) ibid prior to 1.4.2011 – a number of Tribunal decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011 – reliance placed in the case of M/S. SCOPE INTERNATIONAL PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2018 (7) TMI 1007 – CESTAT CHENNAI] – credit allowed – appeal allowed – decided in favor of appellant. – Appeal No. E/42315-42317/2018 – FINAL ORDER No. 43189-43191/2018 – Dated:- 28-12-2018 – Shri Madhu Mohan Damodhar
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imposition of penalties under various provisions of law. The details of the said SCNs, disputed credit amounts involved and the amounts confirmed by original authority and penalty imposed as furnished by the Ld. Advocate are tabulated as under : ISSUES SCN No.01/2010 AC dt.05.03.2010 SCN NO.09/2010 – AC dt.16.12.2010 (This SCN was superseded by SCN No.LTUC/353/2010 – DC DT.13.2.2010. And hence the figures mentioned in SCN is not considered SCN NO.LTUC/353/2010-DC DT 09.12.2010 SCN NO.LTUC/364/2011-DC DT 23.11.2011 Period of demand Feb 2009 to Nov 2009 Dec 2009 to Nov 2010 Dec 2010 to March 2011 Details of credit availed GTA-Rs.2,20,216 Car hiring- ₹ 3416/- Canteen/ODC-Rs.1,21,216 GTA-Rs.1,59,770 Car hiring- ₹ 18,841/- Canteen/OD
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were preferred by appellants before Commissioner (Appeals) who rejected the appeals. 4. Today when the matter came up for hearing, on behalf of the appellants, Ms. S Sridevi submits that for impugned input services had been availed by the appellants prior to 1.4.2011 i.e. before the changes brought out about in the definition of input services under Rule 2 (l) of the CCR 2004. She submits that prior to 1.4.2011 the said definition did not have any restrictions or bar for availing input credits in respect of canteen service , car hire. She further submits that that a number of Tribunal decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011, for example, in Scope International Pvt. Ltd. Vs CCE Chennai – 201
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