Author: admin_gst

Rain Cements Limited Unit-II Versus CCT, Tirupathi GST
Central Excise
2018 (6) TMI 1407 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-5-2018
Appeal No. E/31224/2017 – IO/27/2018
Central Excise
Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL)
Shri Y. Srinivasa Reddy, Advocate for the Appellant.
Shri Das Thavanam, Superintendent/AR for the Respondent.
[Order per: P.VENKATA SUBBA RAO]
1. Heard both sides and perused the records. This is a case of credit of the service tax paid on the food provided to the workers outsourced by the appellant. The definition of input service specifically excludes outdoor catering provided to the employees. The appellant argues that they have outsourced manpower to work in the factory

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rvice provider for the subsidised food although it is not evident from the records. In turn, the man power service provider bills the appellant for the food subsidy including the service tax thereon. The issue in dispute is the credit of the service tax element on this food subsidy. It is the case of the Revenue that this food subsidy amounts to outdoor catering services for employees and the credit of the service tax thereon is inadmissible in view of the specific exclusion in the Rules. The appellant argued that although it is called food subsidy, in fact, it is manpower outsourcing service and it is also a component of the charges paid to the manpower supplier. The department, on the other hand, argues that the bill is raised specificall

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case of Hindustan Coca Cola Beverages Pvt. Ltd. [2017(49) S.T.R 88 (Tri.-Hyd), Tribunal had specifically allowed credit of input service on outdoor catering services provided to the employees, considering this is a statutory requirement. Ld. DR points out that there have been conflicting orders regarding the availability of credit on outdoor catering service and hence in the case of Wipro Limited [2018(9)G.S.T.L. 285 (Tri.-Bang.)], the matter was referred to Hon'ble President for constituting Larger Bench to resolve the conflict between the decisions of different Benches. Hence, this case should also be referred to Larger Bench.
3. I have gone through the records of the case and I find one of the elements to be decided is whether or no

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M/s Swastik Township Pvt. Ltd. Versus CGST, Kolkata North
Service Tax
2018 (8) TMI 485 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 17-5-2018
S.T. Appeal No.75355/2018 – FO/76431/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER
Shri Saurabh Bhutra, Adv. for the Appellant (s)
Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue
ORDER
Per Shri Bijay Kumar :
The present appeal has been filed the Appellant against the impugned Order-in-Appeal No.219/ST-I/KOL/2017 dt.-26.09.2017 passed by Commissioner of CGST & Ex. (Appeals), Kolkata, vide which the ld.Commissioner (Appeals) has modified the order passed by the adjudicating authority to the extent that he set aside the demand of Rs. 46,814/- under Rule 14 and penalty under Rule 15 of Cenvat Credit Rules, 2004. He has also ordered the appellant to pay interest for intervening period under Section 75 of the Act and imposed penalty of Rs. 10,000/- under Section 77

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t under Rule 14 of the Cenvat Credit Rules and for such wrong availment of Cenvat Credit, the appellants were made liable to penal action under Rule 15 thereof. It is alleged that the aforesaid liability arose on the appellant on account of not including the additional sale price of the flat sold by the appellant pertaining to (i) Association formation deposit, (ii) Common meter security deposit, (iii) Deposit for common maintenance for six months, (iv) Deposit for electricity charges for common areas of six months. The appellant-assessee discharged the service tax liability on the total sale price, but did not discharge the service tax liability on the amount received on account of different head as mentioned above. It was felt by the Department that the services provided under the aforesaid head is to be categorized under “Builders Special Service” and such deposit is to be added in the gross amount in the service tax. The Department relied upon the audited balance sheet.
3. The ld.

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zu) of the Act. He is of the view that the Revenue has proceeded against the baseless allegations because the amount collected by them from the residence of the flat owners, has been taken towards the services mentioned above and has been subsequently returned to them after making adjustment towards various fees. The ld.Advocate also submitted that the impugned order classifying the services under Reverse Charge Mechanism (RCM) under Manpower Recruitment Services is not sustainable on the ground that the appellant has availed various services from vendors as plumbing services, pipe laying and fittings, tap box fitting etc. and the payment has been late against the plumbing bill. In providing of services discharging service tax on this service, the appellant is not in receipt of manpower recruitment services. The ld.Advocate also stated that the impugned demand is barred by limitation as the extended period of limitation is not invokable in this case. As there is no malafide intention,

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lt of any conscious and deliberate wrong doing and in the order passed under Section 11A(2) there is a legally tenable finding to that effect then the provision of Section 11AC would also get attracted. The converse of this, equally true, is that in the absence of such an allegation in the notice the period for which the escaped duty may be reclaimed would be confined to one year and in the absence of such a finding in the order passed under Section 11A(2) there would be no application of the penalty provision in Section 11AC of the Act.”
He has also relied upon the decision of the Tribunal in the case of Saboo Coating Ltd. Vs. CCEx, Chandigarh : 2016 (36) STR 447 (Tri.- Del.), wherein the Tribunal has held as under :
“4. As regards limitation, I find that there is no dispute by the lower authorities that the credit was availed and duly reflected in the returns. If there is no column in the returns to show the nature of the input services, the assessee cannot be blamed for not provi

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classify under the Builders Special Services classifiable under Chapter Heading 65(105)(zzzu) of the Finance Act,1994. On going through the various documents enclosed in the appeal memorandum, as such, agreement of sale, bank statement, bills provided by the various vendors, we find that the appellant has returned excess amount to the flat owners after collection of various fees, as such, Association formation deposit, Common meter deposit, common maintenance deposit, common electricity charges etc. The same has been rendered after collection of actual amount spent for payment of this deposit/fees/base area on behalf of 120 flat owners.
7. In view of the above, we are of the view that this payments are only actual charges paid to the various statutory bodies and for electricity maintenance in common area and the same is therefore, not liable to service tax and if so, abatement is available to them under the Service Tax Law.
8. Further, we find that the adjudicating authority has pass

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Issue related to taxability. of 'tenancy rights' under GST.
12-28/2017-18-EXN-GST-(528)-15710-727 Dated:- 17-5-2018 Himachal Pradesh SGST
GST – States
Circular No. 12-28/2017-18-EXN-GST-(528)-15710-727
Government of Himachal Pradesh,
Excise and Taxation Department
To
1. The Additional Excise and Taxation Commissioner, South Zone. Shimla-9, H.P.
2. The Jt. Commissioner of State Taxes and Excise Central zone, North zone, Flying squad NZ/ SZ/ CZ.
3. The Director (Directorate Treasuries, Accounts and Lotteries) Block No-23 SDA Complex, Kasumpati, Shimla- 171009.
4. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirimour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una,

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of tenancy rights against tenancy premium which is also known as “pagadi system” the tenant acquires, tenancy rights in the property against payment of tenancy premium (Pagdi). The landlord be owner of the property but the possession of the same lies with the tenant. The tenant pays periodic rent to the landlord as long as he occupies the property. The tenant also usually has the option to sell the tenancy right of the said property and in such a case has to share a percentage of the proceed with owner of land. as laid down in their tenancy agreement. Alternatively, the landlord pays to tenant the prevailing tenancy premium to get the property vacated.
3. As per section 9(1) of the HPGST Act there shall be levied state tax on the intra-St

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is levied on such transfers of tenancy rights and such transaction thus should not be subjected to GST. is not relevant. Merely because a transaction or a supply involves execution of documents which may require registration and payment of registration fee and stamp duty would not preclude them from the scope of supply of goods and services and from payment of GST. The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services in para 5 of Schedule III to HPGST Act. 2017. Thus a consideration for the said activity shall attract levy of GST.
5. To sum up, the activity of transfer of 'tenancy rights' is squarely covered under the scope of supply and taxable per-se. Trans

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Works Contract Services: Composite Supply Includes Freight and Transportation, Subject to 18% GST Rate.
Case-Laws
GST
Levy of GST – composite contracts – The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. – AAR
TMI Updates – H

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Solar Plant Setup Deemed 'Works Contract'; Single GST Rate Applies: 5% Goods, 18% Services Not Allowed.
Case-Laws
GST
Works Contract – transaction of setting up and operation of a solar photo

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Rescind the notification no. F.17(131)ACCT/GST/2017/3199 dated 26 March 2018
F.17(131)ACCT/GST/2017 Dated:- 16-5-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated 16th May, 2018
In exercise of the powers conferred by clause (d) of sub rule (14) of Rule 138 of Rajasthan Goods and Services Tax Rules, 2017. I, Alok Gupta, Commissioner, State Tax, on the recommendation of the council, hereb

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Waives the late fee payable FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018
F-A-3-16-2018-1-V-(44) Dated:- 16-5-2018 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 16th May, 2018
F-A-3-16-2018-1-V-(44).-In exercise of the powers conferred by Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government,

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Essel Propack Ltd Versus CGST & CX, Thane
Central Excise
2018 (8) TMI 78 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 16-5-2018
Appeal No. E/85320/2018 – A/86920/2018
Central Excise
Mr. S.K. Mohanty, Member (Judicial)
Shri Prasad Paranjape, Advocate for appellant
Shri S.J. Sahu, Asst. Commr (AR) for respondent
ORDER
Per: S.K. Mohanty
Denial of CENVAT Credit of service tax paid on the taxable services namely, pest control, telephone, repair and maintenance of air conditioner and export related services is the subject matter of the present dispute. The authorities below have denied CENVAT Credit to the appellant on the ground that the disputed services, by nature of their use/participation for the intended pur

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regard to telephone services, the contentions of the appellant were that such services were availed by the appellant for effective communication and negotiation between company employees with the suppliers/ customers, and thus, such service has been used/utilised in relation to the manufacturing activity of the appellant.
3.3 As regards the repair and maintenance of air conditioners, the appellant contended that the air conditioners were installed in the factory for ensuring smooth functioning of the machines installed therein. Thus, the same should be considered as input service. In support of said contentions, the appellant has relied on the decision of this Tribunal in the case of Commissioner of Central Excise v. Hollister Medical Indi

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or consumption of its employees. Since the disputed services were used in or in relation to the manufacture of the final product and having nexus with the ultimate final product manufactured by the appellant, CENVAT Credit on the disputed services cannot be denied by the department. I find that in identical situation, this Tribunal in the above referred decisions has allowed CENVAT benefit on the pest control services and telephone charges for the employees, holding that the same merits consideration as input service.
5. In view of the above, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal in favour of the appellant.
(Order dictated in Court)
Case laws, Decisions, Judgemen

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IN RE : GE DIESEL LOCOMOTIVE PVT. LTD.
GST
2018 (10) TMI 257 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 45 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 16-5-2018
Order No. 4
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)
ORDER
M/s. GE Diesel Locomotive Private Limited, Locomotive Shed Roza, Post Roza RS, Shahjanpur, Uttar Pradesh (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAGCG1589HIZA.
2.  The applicant is engaged in the business of import and manufacture of rail locomotive engines for supply to Indian Railways. The applicant had made a bid for a tender floated by the Indian Railways for supply of locomotive engines and their comprehensive maintenance. In pursuance to the bid, the applicant has been awarded a contract by President of India represented by Director, Mechanical Engineering (Works), Ministry of Railway

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i.  There is no fixed value ascribed for goods in the contract considering these goods would be supplied depending upon condition of the locomotive at the time of maintenance.
(d)  In case services are considered as principal supply, what tax rate should be applicable?
(e)  In case of the said contract, what is the relevant place of supply and type of tax which needs to be discharged (i.e. CGST & SGST or IGST)?
4.  The applicant was granted a personal hearing on 20-4-2018. Shri Ankush Goel, Tax Head, M/s. GE Diesel Locomotive Private Ltd., and Rjeev Dewan, Consultant, M/s. GE Diesel Locomotive Private Ltd. appeared on behalf of the applicant. In the written submission, the applicant has submitted that they are engaged for supplying 1000 locomotives as well as ensuring comprehensive annual maintenance for first 500 locomotives for an agreed period at its two locomotive maintenance sheds. The first locomotive maintenance shed is being setup in the State of Uttar Pr

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d transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.
And as per Section 2(74) of the CGST Act, 2017/SGST Act, 2017 has defined the term 'mixed supply' to mean –
“two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply”
Illustration – A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.
Further, Section 2(90) of the CGST Act, 2017 /SGST Act, 2017 has defined the term 'principal supply' to mean –
“the supply of goods or services which const

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itions for a supply to qualify as composite supply can be highlighted as under :
a.  Two or more taxable supplies of goods or services or both;
b.  The taxable supplies should be naturally bundled;
c.  The taxable supplies should be supplied in conjunction with each other; and
d.  One taxable supply should be a principal supply.
In such case, the supply which is the principal supply is treated as the main supply and the entire transaction should be eligible to GST as per the principal supply.
8.  Section 10(1)(a) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) provides for determination of the place of supply of goods. In case of supply involving movement of goods, the place of supply would be the place where the goods are handed over to the recipient. The relevant extract has been given below :
“10. (1)(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply

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ated in India, the provisions of Section 12 of the of IGST Act, 2017 determine the place of supply of services. Sub-section (10) of Sec. 12 ibid enjoins that place of supply if service on-board a train shall be the first scheduled points of departure of the convenience. If the location of the supplier and place of are not in the same State or Union territory, it shall be treated as inter-State supply of Services and IGST shall be levied, otherwise CGST & SGST shall be levied.
If the supply of services is not made on-board a train, the location of a registered service recipient shall be the place of supply of service as per Section 12(2) ibid.
11.  The jurisdictional Commissioner, CGST i.e. the Commissioner, CGST & CX, Lucknow has also submitted views on the above said Advance Ruling application which are as under –
The activity of the party is a supply of service and principal supply of service inasmuch as the supply of goods is merely incidental to the maintenance contract. Si

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pply of service and goods is made in conjunction with each other in the ordinary course as per maintenance contracts, this maintenance service to the extent of presence of all the necessary ingredients cited in the legal provisions quoted supra, is naturally bundled with the incidental supply of goods., it is case of composite supply of service,
(b)  In case the said contract is considered as composite supply, what is the principal supply between goods or services ?
Ans. – The said contract merits to be considered to be a composite supply of service, and principal supply is service inasmuch as the supply of goods is merely incidential to the maintenance contract in the given facts and circumstances.
(c)  In case goods are considered as principal supply, how the taxability should be determined considering the following :
i.  The contract would entail supply of various goods falling under different tax brackets.
ii.  These goods would be supplied on a need basi

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ITC on Transportation Charges
Query (Issue) Started By: – Sunil Udgave Dated:- 15-5-2018 Last Reply Date:- 16-5-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Could we get ITC on transportation charges paid for employee pickup and droop.
Reply By Ganeshan Kalyani:
The Reply:
Sir, in my view input tax credit is eligible.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
If the said activity is for in the course of business it is eligible.
Reply By KASTURI SETHI:
The Reply:
I agree with both experts.
Reply By Alkesh Jani:
The Reply:
Sir,
This issue has been discussed at large, wherein, I expressed different point and ground which which may arise resulting to litigation matter. Few more point are as follows:-
1. The p

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Cleaning Services for Northern Railways Subject to GST, Not Exempt Under Notification No. 09/2017, S. No. 3.
Case-Laws
GST
Levy of GST on Service contract with railways – The cleaning service

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GST on Railway Service Contract Using Minimal Consumables Deemed “Pure Service,” Not a Works Contract.
Case-Laws
GST
Levy of GST on Service contract with railways – the activity involve use o

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EXPORT OF SERVICE
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 15-5-2018 Last Reply Date:- 16-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Friends/Experts,
We a Chennai based Pharma company have done consultancy to foreign company.
Now, we have to raise Invoice. The receiver has no GST registration in India/Tamilnadu.
Payment will be received by USD only. Hope this is GST exempted Supply (i.e) Export
of Service/Supply.
Shall we raise Invoice without charging GST ? Or shall we have to raise Invoice with GST and collect GST from party and pay to Government and to get refund from Government ???
Experts please guide us immediately please. It is urgent at our end.
Reply By Harshal Fifadra:
The

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E-way Bill – Quick review
By: – Ashwarya Agarwal
Goods and Services Tax – GST
Dated:- 15-5-2018

* What is an e-Way Bill?
e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding ₹ 50,000 as mandated by the Government in terms of Section 68 of the CGST Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for e-Way bill system (www.ewaybill.nic.in) by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.
Exception:
* Principal to Job-worker and vice-versa;
* Handicraft goods by dealer exempted from GST registration.
When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
When is E-way bill required?
Every registered person who causes movement of goods through a Transporter or by

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8377; 50,000
The consignment value shall be determined in accordance to provisions of section 15 and shall include / exclude the following:
+ Value declared in an invoice, a bill of supply or a delivery challan,
+ Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and
– the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
– Value of any service included in the invoice (eg. Commission / Delivery Charges, etc)
Details required to generate e-Way Bill
Part A of Form GST EWB-01
On a quick perusal of the information required in Part A, it can be noticed that very limited information is required, namely:
* identity of the parties
* identity of the goods with value
* identity of the place of delivery (not place of supply)
* identity of occasion for transportation
* identity of document for transportation
Part B of Form GST EWB-01
* identity of vehicle

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nt, State Governments or a local authority.
* Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
* Transport of certain specified goods- Includes the list of exempt supply of goods, goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications 7/2017-CT(R) & 26/2017-CT(R).
Any exemption for transport upto 50 Km??
* If Consignor to Transporter distance < 50 Km (Intra-state), * detail in Part B of Form GST EWB 01 may not be filled; * If Transporter to Consignee distance < 50Km (Intra-state), * detail of conveyance in Part B may not be updated Validity of e-Way Bill Type of conveyance Distance Validity of EWB (Calculated from time of generation of way bill) Other than Over dimensional cargo Less Than 100 Kms 1 Day For every additional 100 Kms or part thereof additional 1 Day For Over dimensional cargo Less Than 20 Kms 1 Day For every additional 20 Kms or part the

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ill and generate consolidated e-way bill in Form GST EWB 02;
* Validity can be extended in exceptional circumstances by updating Part B;
* Way bill can be accepted / rejected by counter-part within 72 hrs of details made available or delivery of goods, earlier;
* Proper officer shall prepare Form GST EWB 03 containing detail of inspection of conveyance;
* Grievance in Form GST EWB 04 can be filed when conveyance detained for more than 30 minutes.
Timeline of implementation of GST Intra-state
Date of implementation
States
01.04.2018
Inter State across India and Karnataka
15.04.2018
Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh
20.04.2018
Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura and Uttarakhand
25.04.2018
Arunachal Pradesh, Madhya Pradesh, Meghalaya, Puducherry and Sikkim
01.05.2018
Nagaland
01.06.2018
Last date for rest of the states
Reply By Abhijeet Mane as =
Dear Ashwarya,
Very Good article on e-waybill.
Dated: 15-5-2018

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Waiver of late fee for FORM GSTR-3B
53/GST-2 Dated:- 15-5-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 15th May, 2018
No. 53/GST-2.- In exercise of the powers conferred by section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish t

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The State Tax Officer (INT) Squad NO. 1, State GST Department, Thalassery And The Deputy Commissioner of Sale Tax, State GST Department, Kannur Versus M/s. Kerala Gujarat Cargo Express
GST
2018 (5) TMI 1180 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 592 (Ker.)
KERALA HIGH COURT – HC
Dated:- 15-5-2018
W. A. No. 969 of 2018 And W. P. C. No. 15489 of 2018
GST
MR. A. MUHAMED MUSTAQUE AND MR. ASHOK MENON, JJ.
For The Appellant : Government Pleader
For The Respondent : Sri.P.R

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M/s. KAIRALI GRANITES Versus THE ASST. STATE TAX OFFICER, PALAKKAD AND THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD
GST
2018 (5) TMI 1329 – KERALA HIGH COURT – 2018 (15) G. S. T. L. 591 (Ker.)
KERALA HIGH COURT – HC
Dated:- 15-5-2018
W. P. (C). NO. 15994 OF 2018 (Y)
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
For The Petitioner : Sri. K. Srikumar (SR.) Sri. K. Manoj Chandran Sri.P.R.Ajithkumar  Sri. S. A. Mansoor (Pattanam)
For The RESPONDENT : SMT. THUSHARA JAMES
JUDGMENT
A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 20

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l as mandated by Rule 138(2) of the CGST/SGST Rule of 2017. The learned Government Pleader would submit, on instructions, that inasmuch as the e-way bill has been made a mandatory document with effect from 1.4.2018, the petitioner cannot be heard to contend that a minor defect in a mandatory document cannot be a ground for detention. On a perusal of the rival submissions, and finding that a Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee, I am of the view that the ends of justice would be served by directing the 1st respondent to release the goods and the vehicle

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M/s. KAIRALI STEELS & ALLOYS PVT. LTD. Versus THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD AND THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD
GST
2018 (5) TMI 1330 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 15-5-2018
W. P. (C). No. 15981 Of 2018
GST
A. K. JAYASANKARAN NAMBIAR, J.
For The PETITIONER : SRI.K.SRIKUMAR (SR.) SRI.P.R.AJITHKUMAR SRI.K.MANOJ CHANDRAN SRI.S.A.MANSOOR (PATTANAM)
For The RESPONDENT : SMT. THUSHARA JAMES
JUDGMENT
Against Ext.P1 assessment order, petitioner preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal, the petitioner had also preferred Ext.P3 stay petition. The 2nd respondent has now passed Ext.P4

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nt does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held in Archana Agencies v Commercial Tax Officer – 2014 (2) KLT 715 that an authority considering a stay petition is bound to give reasons even while granting conditional stay.
(ii) Accordingly, I quash Ext.P4 order and direct the 2nd respondent to pass fresh orders on the stay application preferred by the petitioner, after hearing the petitioner. To enable the 2nd respondent to do so, I direct the petitioner to appear before the 2nd respondent at this office at 11 am on 30.05.2018, the 2nd respondent shall pass fresh orders as directed within a month thereafter.
(iii) Recovery steps, if any, initi

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Waiver of late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 to April, 2018 for the class of regi. persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27/12/2017
22/2018-State Tax Dated:- 15-5-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 15th May 2018.
NOTIFICATION
Notification No. 22/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST-1518/C.R. 48/Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in

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M/s. Kohinoor Printers Pvt. Ltd. Versus GST & CCE, Chennai Outer
Central Excise
2018 (5) TMI 1357 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 15-5-2018
E/42575-42576/2017 – Final Order No. 41485-41486/2018
Central Excise
Hon'ble P. Dinesha, Member (Judicial)
Shri G. Vijayabalan, Adv. for the appellant
Shri R. Subramaniyam, AC (AR) for the Respondent
ORDER
Brief facts of the case are that the appellants are manufacturers of 'Printed Cartons' and are availing Cenvat credit of the duty paid on inputs, capital goods and service tax paid on input services. It is the case of the Revenue that during verification of assessee's accounts it was noticed that they had availed Cenvat credit of service tax paid on various services for the period from June 2011 to May 2012. The department was of the view that these services were neither used directly nor indirectly nor in relation to the manufacture and therefore the said services do not qualify as input services for a

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from the definition of input service. Both the authorities below erred in holding that Rent-a-cab service does not merit coverage under the definition of Rule 2 (l) of the CCR, 2004 prior to or after 01.04.2011, which is contrary to the Board's clarification in Circular No. 943/04/2011-Cx dated 29.04.2011, specifically given to the service in question. He submitted that the period involved in this case being prior to 01.04.2011, it is settled in various decisions laid down by the Hon'ble High Courts and Tribunal that these services are eligible for credit and prayed that the impugned order may be set aside. Ld. Counsel relied on the following case laws in support of his submissions:-
1. CCE, Vadodara Vs. Hadyn Glass Gujarat Ltd. 2009 (240) ELT 729 (Tri.)
2. Jaypee Rewa Plant Vs. CCE, Bhopal 2010 (17) STR 519 (Tri.-Del)
3. J.K. Sugar Ltd. Vs. CCE, Meerut 2011 (270) ELT 225 (Tri.-Del)
4. CCE Vs. HEG Ltd. 2010 (20)STR 312
5. CCE, Visakhapatnam Vs. AP Paper Mills Ltd. 2011 (22) S

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rguments.
5.1 The main ground raised is that whether the appellants are eligible for Cenvat credit on 'Rent-a-Cab service. It is the case of the appellant that they all along pleaded right from their reply to the SCN, that Rent-a-cab service has been used by them for official purposes only and that too it was prior to 01.04.2011. For the subsequent period ie., from 01.04.2011 to 31.12.2011 they have reversed the credit that was availed vide RG 23 A Part 2 Sl. No. 04 dated 10.01.2012 and also paid interest. It was further pleaded that the staff and executives used the rent-a-cab service for procuring raw materials, canvassing business for sale of finished goods or for consumables, spares etc., which fact was not disputed by the Revenue. In this context, it is very useful to refer to an order of this very Court in the case of Sundaram Clayton Ltd. (supra), wherein it has been held as under:-
“5 (i) Rent a cab service is found to be essential for the transportation of the employees in

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asic necessity. To ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business.
5.3 The above view has been reiterated or followed in most of the judgments/orders referred during hearing. The Revenue has denied the benefit without indicating as to how Rent-a-cab service has no nexus, directly or indirectly, with the manufacturing activity of the appellant. No doubt, the Hon'ble Supreme court in the case of M/s. Maruti Suzuki Ltd. Vs. CCE, Delhi reported in 2009 (240) ELT 641 (S.C) has held that crucial requirement for availment of input credit of all goods is 'used in or in relation to the manufacture of final products'. In the case on hand, admittedly, the Revenue has not negatived the plea of the appellant that the service availed of Rent-a-cab service had been used for official purposes by the employees of the appellant, for or during th

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Sales Tax Bar Association (Regd,) & Another Versus Union Of India & Others
GST
2018 (6) TMI 171 – DELHI HIGH COURT – 2018 (16) G. S. T. L. 194 (Del.)
DELHI HIGH COURT – HC
Dated:- 15-5-2018
W. P. (C) 9575/2017
GST
Sanjiv Khanna And Chander Shekhar, JJ.
For the Petitioners : Mr. Puneet Agrawal, Mr. Sanjay Sharma, Mr. Rakesh Kumar Aggrawal, Mr. Puneet Rai, Mr.Purvi Sinha and Mr. Naveen Madan, Advs.
For the Respondents : Mr. Anurag Ahluwalia, CGSC with Mr. Abhigyan Siddhant and Mr. Abhimanyu Singh, Adv. for UOI/R-1 Mr. Satyakam, Standing Counsel with Ms. Manpreet, L.A., DTT, for R-2 & R-3 Ms. Nidhi Mohan Parashar and Mr. Umang Kumar Singh, Advs. for R-4 Ms. Nitya Sharma, Adv. for GST Council
ORDER
Ld. Counsel for the

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portal does not permit rectification of a return already filed. Rectification is to be made in the subsequent return. Nevertheless authorities are issuing notices to the assessees whenever rectification is made, treating rectification as a discrepancy between GSTR1 and GSTR3B. A large number of assessees are facing this problem.
The respondents would file response to the said assertions and allegations, in the form of status report. Prima facie we find merit in the submission that reply under the grievance mechanism should specifically deals with the issue raised and indicates the manner in which the same has been resolved and addressed.
The Ld. Counsel for the respondent states that petitioner in spite of repeated e-mails have failed to

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M/s. Tube Investments of India Ltd. Versus GST & CCE, Chennai North
Central Excise
2018 (6) TMI 861 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 15-5-2018
E/42345/2017 – FINAL ORDER No. 41487/2018
Central Excise
P. DINESHA, Member (Judicial)
Shri Sai Prashanth, Adv., for the appellant
Shri R. Subramaniyam, AC (AR) for the Respondent.
ORDER
Brief facts of the case are that the appellants are engaged in the manufacture of steel strips and steel tubes falling under Chapter 72 & 73 of Central Excise Tariff Act, 1985. They had removed the manufactured goods to their sister units for captive consumption for further use in the manufacture. They opted for provisional assessment in respect of the said clearances since the material cost undergoes fluctuation frequently and the actual overheads could be determined only at the end of the financial year. The appellants determined the final assessable value for the period in dispute on their own and paid the differenti

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ssioner (Appeals) vide his order dated 02.01.2014 allowed the appeal holding that the appellant was not required to pay the interest on the differential duty and further held that they are eligible for refund of the interest so paid. Against this order the department went on appeal before the Chennai Bench of the Tribunal and the Tribunal vide Final Order No. 40284-40285/2016 dated 18.02.2016 rejected the appeal filed by the department. It is an admitted position by both the appellant and the department that the said order of this Tribunal has remained unchallenged.
The appellants made an application for refund vide letter dated 2.05.2014 requesting for refund based on the OIA of the Commissioner (Appeals), LTU dated 02.01.2014 and the adjudicating authority vide his order dated 04.07.2014 allowed the refund claim by sanctioning refund of interest of Rs. 20,53,468/- under Section 11 B of the Central Excise Act, 1944. Feeling aggrieved against this order, the department filed an appeal

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essment which is not the case here. It was further explained that the entire differential duty including cess as applicable amounting to Rs. 95,94,137/- was paid on 30.04.2010 itself much before the finalization of assessment which is dated 07.09.2010 and therefore there was no duty payable by the appellant consequent to the determination of duty payable on finalization of provisional assessment. The appellant heavily relies on the decisions of the Hon'ble Bombay High Court in the case of Ceat Ltd. Vs. CCE, Nasik – 2015 (317) ELT 192 (Bom.), CCE, Nagpur Vs. Ispat Industries Ltd. – 2010 (259) ELT 662 (Bom.), Tata Motors Ltd. Vs. CCE, Pune – 2012 (26) STR 285 (Tri.Mum.) and the ordesr of this Tribunal in the appellant's own case for earlier/later periods viz., Final Order Nos. 40284-40285/2016 dated 18.02.2016, Final Order No. 41624/2017 dated 09.08.2017, and Final Order No. 42444-42446/2017 dated 25.10.2017.
3. On the other hand, the Ld. AR arguing for the Commissioner submits that the

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d but has also relied on the decision of Hon'ble Supreme Court in the case of J.K. Synthetics Ltd. Vs. CTO – 1994 (4) SCC 276, which is relating to the interest provisins in respect of Rajasthan Sales Tax Act. It is a settled position of law that when there are diametrically opposite decisions of High Courts are available, then, with highest respects, it is construction which favours the assessee must be adopted, as laid down by the Hon'ble Supreme Court in the case of CIT Vs. Vegetable Products Ltd. – (1972) 88 ITR 492 (SC), which decision has been followed by the Apex Court in the case of Petron Engineering Construction Pvt. Ltd. and another Vs. CBDT & Ors.- (1989) 175 ITR 523 (S.C.).
6. Considering the above, I see no reason to deviate from the decisions taken by this Court that too, in the appellant's own cases for different periods, and hence I allow the appeal with consequential relief.
(Operative part of the Order pronounced in the open Court)
Case laws, Decisions, Judgeme

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Notification Regarding UTTAR PRADESH GST (SIXTEENTH AMENDMENT) RULES, 2018
NO.KA.NI.2-806/XI-9(42)/17 Dated:- 15-5-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
NO.KA.NI.2-806/XI-9(42)/17-U.P.GST RULES-2017-ORDER-(125)-2018,
Lucknow : Dated : May 15, 2018
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.l of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017
Short title and commencement
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 18th day of April, 2018.
Amendment of rule 89
2

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ted, namely:-
"97. Consumer Welfare Fund.- (1) All amounts of state tax and income from investment along with other monies specified in section 57 of the Act shall be credited to the Fund:
Provided that an amount equivalent to fifty percent of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice Chairman, a Member Secretary and such

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rs –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;

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it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee); (e) for making available up to 50% of the funds credited to the Fund each year, for publicity/consumer awareness on Goods and Services Tax (GST), provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,-
(a) 'appli

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nant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) Section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer welfare Fund established by the State Gover

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ncellation order
7.
Date of cancellation order
8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
Sr.
No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/
Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finis

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nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, th

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Tax Deduction at Source under GST.
F.12(31)FD/Tax/2018 Dated:- 15-5-2018 Rajasthan SGST
GST – States
Government of Rajasthan
Finance (Tax) Department
F.12(31)FD/Tax/2018
Dated: 15.05.2018
To,
All HODS (as per list attached)
Subject: Tax Deduction at Source under GST
Please refer to this office letters No. F.12(89)/FD/Tax/2017 dated 20.09.2017 and 02.11.2017 wherein it had been directed that all government departments procuring goods and services under a contract exceeding ₹ 2,5 lakhs will be required to deduct tax at source under Section 51 of the GST law. For this purpose every DDO making such a deduction, is required to take a TAN based registration and to file returns as prescribed under the Act.
It had been spec

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Formation of “Brand Rate Cell” in ICD Mulund for fixation of Brand Rate of Drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017 in the GST scenario
PUBLIC NOTICE No. -73/2018 Dated:- 15-5-2018 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (G) NEW CUSTOM HOUSE, ZONE-I, BALLARD ESTATE MUMBAI – 400001
F. No. S/6-B-Misc-245/2018 ICD(M)(X)
Date: 15.05.2018
PUBLIC NOTICE No. -73/2018
Subject: Formation of "Brand Rate Cell" in ICD Mulund for fixation of Brand Rate of Drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017 in the GST scenario.
Attention of the Trade is invited to Board's Circular No. 38/2017- Customs dated 22.09.2017 issu

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prior to 01.07.2017 would be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of Customs having jurisdiction over any one of the places of export as per choice of the exporter. The exporter concerned may be requested to indicate his choice in this regard before the transfer of his application
4. Further, w.e.f. 01.07.2017, the work pertaining to fixation of Brand rate is to be handled by the Customs Commissionerate having jurisdiction over the place of export from where the export of g

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