Author: admin_gst

Bisen Engineering (P) Ltd. Versus CGST & CC, Bhopal
Central Excise
2018 (2) TMI 1246 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 5-2-2018
Appeal No. E/51810/2017-SM – Final Order No. 50548/2018
Central Excise
Hon'ble Mr. Ashok Jindal, Member ( Judicial )
Shri Sandeep Mukherjee, C.A. – for the appellant
Shri K. Poddar, D.R. – for the respondent
ORDER
Per Ashok Jindal
The appellant is in appeal against the impugned order wherein the refund claim of duty paid during the course of investigation along with interest has been denied to the appellant following the decision of this Tribunal in appellant's own case wherein penalty against the appellant has been dropped by this Tribunal vide Final Order No. 52203/2015 dated 27th May 2015.
2. The facts of the case are that an investigation was conducted at the end of the appellant and it was found that the appellant is required to pay duty which the appellant paid along with interest during investigation itsel

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iated in terms of Section 11A(2B) of the Central Excise Act, 1944 and no show cause notice was required to be issued. Thereafter, the appellant has filed this refund claim. The refund claim was rejected by the authorities below on the ground that this Tribunal has considered the issue of imposition of penalty and observed that confirmation of the demand along with interest is to be appropriated in terms of Section 11A (2B) of the Act. Therefore, refund claim are not entertainable. Against the said order, the appellant is before me.
3. The ld. Consultant appearing on behalf of the appellant submits that as the show cause notice is barred by limitation. Therefore, whatever amount they have paid during the course of investigation is pre-deposit is required to be refunded. In support of this contention, he relied on the following decisions:
(i) Nandeshwari Packaging Ltd. – 2008 (229) ELT 441 (Tri.-Ahmd.);
(ii) Birla Ericsson Optical Ltd. – 2007 (212) ELT 213 (Tri.-Del.);
(iii) Parle

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ant before issue of show cause notice, the appellant should get the benefit of provisions of Section 11A (2B) of the Central Excise Act, 1944, according to which, there was no requirement of issuance of show cause notice, once the duty along with interest has been paid. Further, since the ingredients mentioned in the proviso to Section 11A and Section 11AC of the Central Excise Act are absent in the present case, the question of imposition of penalty does not arise.”
7. On going through the said findings of this Tribunal, this Tribunal categorically held that the show cause notice was not required to be issued and the amount already paid by the appellant during the course of investigation along with interest was required to be appropriated in terms of Section 11A(2B)of the Central Excise Act, 1944. Although, it was also held that show cause notice is barred by limitation but the findings of this Tribunal has not been challenged by the appellant before the higher forum and the same has

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Postponement of introduction of E-way bill under GST.
11/2018-State Tax Dated:- 5-2-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 5th February 2018
NOTIFICATION
Notification No. 11/2018-State Tax
No. MGST.1018/C.R.04(1)/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the

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Rasik Products Pvt. Ltd. Versus Union of India
GST
2018 (4) TMI 1215 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 5-2-2018
Writ Tax No. – 131 of 2018
GST
BHARATI SAPRU AND NEERAJ TIWARI, JJ.
Counsel For Petitioner: Shri Suyash Agarwal, Advocate
Counsel For Respondent: A.S.G.I., C.S.C.
JUDGEMENT
Heard Sri Suyash Agrawal, learned counsel for the petitioner, Shri Anant Kr. Tiwari, learned counsel for the respondent nos.1 and 2 and Shri Piyush Agrawal, learned counsel for the respondent nos.3 to 5.
The petitioner seeks a writ of mandamus directing the GST council respondent no.2 to make recommendations to the State Government to extend the time period for filing of GST Tran-1 in the case of the petit

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M/s Rajratan Global Wire Ltd. Versus CGST, CC & CE, Ujjain
Central Excise
2018 (2) TMI 1725 – CESTAT DELHI – TMI
CESTAT DELHI – AT
Dated:- 5-2-2018
Appeal No. E/51805/2017-SM – Final Order No. 50540/2018
Central Excise
Hon'ble Mr. Ashok Jindal, Member (Judicial)
Shri Manish Saharan, Advocate – for the appellant
Shri K. Poddar, D.R. – for the respondent
Ashok Jindal:
The appellant is in appeal against the impugned order where Cenvat credit on telephone services and insurance services has been denied to the appellant on the ground that these services are not input service as per Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011.
2. Heard the parties.
3. Considering the fact that telephone service i

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e. The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. Therefore on these services, appellant is not entitled to avail Cenvat credit.
5. Further, I find that on group insurance for employees and group gratuity scheme the insurance taken on these has not been specifically excluded from the definition of input services with effect from 1.4.2011. Therefore, the appellant is entitled to avail Cenvat credit on the said services as held by this Tribunal in the case of M/s Hydus Technologies India Pvt. Ltd. (supra).
6. In these terms appeal is disposed of.
(Dictat

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In Re : M/s. Sammarth Overseas & Credits Pvt. Ltd
GST
2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AAR
Dated:- 5-2-2018
A. R. Com/2/2017 – TSAAR Order No. 1/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
RULING
Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
I. M/s. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017.
II. Issue to be decided:
(i) Classification of Goods- “Roof V

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continuous extraction of air from the building. As the turbine rotates, the centripetal forces associated with the rotation fling air outwards from the tips of the vanes.
3. The windmill's only source of energy is derived from the wind. It is the same as the wind turbine ventilator. The wind turns the blades which spin a shaft, in turn, prompt a generator to produce electricity. These blades are connected to a generator, sometimes through a gearbox and sometimes directly. In both the cases, the wind produces the mechanical energy. Depending on wind speed, most modern turbines can operate at speeds from as little as 4 meters per second to as much as 15 mps as the wind turbine ventilators.
4. The wind turbine ventilators work on the very same principle of windmill. The mechanical power generated is due to wind flow.
5. These run on free wind power and hence it is zero running power cost. It can be installed anywhere as it runs on wind power. These save electricity required for coo

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d.
9. In this ventilator, mechanics involved in the air movement are very simple. The hot air inside the shed tends to rise up. When the device rotates, it sucks out hot air, thereby creating a low pressure area in the structure and forcing movement of fresh air through doors and windows inside the structure. This is a continuous process throughout the day.
10. Appellant therefore submits that these roof ventilators are windmills and hence requested the Advance Ruling Authority to issue Ruling and clarification, holding that roof / wind turbine ventilators fall under Entry 234 in the I Schedule to the Notification No.1/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST.
V. The issue has been examined with reference to the provisions of the CGST/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under:-
1. As per the Rules for Interpretation of Customs tariff as made applicable t

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, Dt. 21-11-2017, issued by Government of Telangana, the rate of GST on Roof Ventilators is as under :-
Notification No. 41/2017 – Central Tax (Rate)
(G.O.Ms No. 250, Revenue (CT-II) Department, Dt. 21-11-2017)
Sl. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
Rate
317B Sch-III of notification 1/2017 – Central Tax (Rate)
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”;
CGST 9% + TGST 9%
 
As seen from the above, Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017.
The application filed by M/s Sammarth Overseas & Credits Pvt. Ltd., is disposed accordingly.
Case laws, Decisions, Judgements, Orders

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In Re : M/s. Shree Vishwakarma Engineering Works
GST
2018 (6) TMI 517 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 124 (A. A. R. – GST), 2018] 2 GSTL (AAR) 83 (AAR)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 5-2-2018
ADVANCE RULING NO. GUJ/GAAR/RULING/2018/2 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/6)
GST
Mr. R.B. Mankodi, Member And Mr. G.C. Jain, Member
For The Applicant : Shri N.N. Patel, Advocate
RULING
The applicant M/s. Shree Vishwakarma Engineering Works is engaged in the assembling and manufacturing of musical instruments known as electrically operated drum with bell and zalar. The applicant has submitted that they are purchasing various components for assembling of musical instrument. The applicant had installed lathe machine, drill machine and welding machine which are mainly used for preparing body and machining work. Thereafter, different parts are manually assembled. Accordingly, as per applicant, the use

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of GST Tariff provides musical instruments, parts and accessories of such articles. The Chapter 92 provides various kinds of musical instruments which are subject to tax under the GST Act. The Chapter 92 also provides the 'Indigenous handmade musical instrument' subject to NIL rate of GST. They submitted that the entry of musical instrument under the VAT Act and as provided under Chapter 92 of the GST Act are identical and hence according to them the exemption granted under the VAT Act is continued even under the Goods and Service Tax Act, 2017. They requested that the disputed item known as electrically operated drum with bell and zalar be held as covered under Chapter 92 of the GST Tariff applicable at NIL rate of tax.
4. The applicant made further written submissions in support of their claim of classification of the item electrically operated drum with bell and zalar as an indigenous handmade musical instrument. They submitted that the Chapter 92 of GST Tariff provides for musical

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t is an instrument created or adapted to make musical sound. In principle any object that produces sound can be consider a musical instrument. It is through purpose that the object becomes a musical instrument”. Accordingly, the disputed item manufactured by the applicant is musical instrument as covered under Chapter 92 of the GST Tariff.
6. The applicant submitted that the second requirement is that the musical instrument should be indigenous. The term indigenous as defined in Cambridge Advance Dictionary means “Naturally existing in a place of country rather than arriving from another place”. Further, as per Oxford Dictionary, indigenous means “originating or occurring naturally in a particular place; native”. The disputed item 'electrically operated drum with bell and zalar' is manufactured by the applicant at his place of business. Accordingly, the item manufactured by the applicant is an indigenous musical instrument.
7. The applicant submitted that the third requirement is tha

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d is to be determined by following the test of common parlance or commercial parlance and relied on the judgment of Hon'ble Supreme Court in the case of M/s. Indo International Industries, reported at 45 STC Page 359. They submitted that the disputed item of the applicant is Page 2 of 5 popularly known as musical instrument and is also played in every Hindu Temple during performing morning and evening Aarti. Accordingly, as per common parlance principle, the disputed item is indigenous handmade musical instrument and hence the rate of tax applicable would be NIL rate of tax. They further relied on the following judgments
(a)
Atul Glass Industries (p) Ltd.
–
63 STC Page 322 (S.C.)
(b)
Indian Aluminium Cables Ltd.
 –
64 STC Page 180 (S.C.)
(c)
 Alpine Industries,
 –
131 STC Page 9 (S.C.)
9. The applicant further submitted that the Government of India, Ministry of Finance (Department of Revenue), vide Notification No. 28/2017-Central Tax (Rate) dated 29.09.20

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dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to 'Indigenous handmade musical instruments' of Chapter 92.
12.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Explanation. – For the purposes of this notification, –
(i) ……
(ii) ……
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.”
12.2 Further, H

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doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
13.1 As per the submissions of the applicant, for manufacture of product 'Electrically operated Drum with Bell and Zalar', they prepare body by using Lathe Machine, Drill Machine and Welding Machine, wherein different parts are manually assembled. In the said product, Drum, Bell and Zalar are used which are played in a rhythm by mechanical operation of electric motor run by electricity. The resultant product is distinctly known in the market as 'Electrically operated Drum with Bell and Zalar'.
13.2 The description of goods covered by Heading 9208 of the First Schedule to the Customs Tariff Act, 1975, is as follows :-
“Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signa

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ral Tax (Rate), dated 28-6-2017 was amended vide Notification No. 28/2017-Central Tax (Rate), dated 22.09.2017, whereby, inter-alia, in Sl. No. 143, entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, has been substituted and 'Annexure – II' containing list of 134 indigenous handmade musical instruments, was inserted. Thus, the exemption vide Sl. No. 143 of the said Notification is now admissible only to those indigenous handmade musical instruments of Chapter 92 as are listed in Annexure-II of the said Notification.
14.2 As per the submissions of the applicant, for manufacture of product 'Electrically operated Drum with Bell and Zalar', they prepare body by using Lathe Machine, Drill Machine and Welding Machine, wherein different parts are manually assembled. In the said product, Drum, Bell and Zalar are used which are played in a rhythm by using electricity and electric motor. The resultant product is distinctly known in the market as 'Electrically operated Dru

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In Re : M/s. Mitora Machinex Pvt. Ltd.
GST
2018 (6) TMI 624 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (14) G. S. T. L. 141 (A. A. R. – GST), [2018] 2 GSTL (AAR) 82 (AAR)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 5-2-2018
ADVANCE RULING NO. GUJ/GAAR/RULING/2018/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017/AR/14)
GST
R. B. Mankodi Member And G. C. Jain Member
For the Applicant : Shri K.A. Nagar, Consultant
RULING
The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the 'Ice Cream Making Machines' in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine..
2. The applicant has raised the following questions for Advance Ruling –
(i) Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff ?;
(ii) Whether the applicant is liable to pay GST at the rate of 18% on s

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ription of Chapter Heading No. 8438 of GST Tariff, which attracts the rate of 18%.
4. It is submitted by the applicant that the said goods primarily designed for manufacture of ice cream i.e. food, thus the same cannot be treated as similar to refrigerator, freezer, heat pumps or other refrigerating or freezing equipments of Chapter Heading No. 8418 of GST Tariff. The description of Chapter Heading 8418 is as under –
“Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”.
It is submitted that the aforesaid description of the goods relates to (i) the refrigerators, in which goods can be stored at low temperatures; (ii) freezers which withdraw the heat to change something from a liquid to a solid; change to ice; cause to freeze; and (iii) Heat Pump is a device which draws heat from a suitable heat source and converts it with the assistant of a supplementary energy source into a source

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distributor normally attract GST rate of 18%. (ii) The description of Chapter Heading 8438 fits to the Ice Cream Machine. (iii) the impugned goods is not in the category of luxury item like car, which is deemed to be unnecessary or non-essential, or not like sin product 'tobacco' or demerit goods to attract GST rate of 28%. Therefore, the applicant is of the view that the goods in question are specifically covered by Chapter Heading 8438, which attracts the GST rate of 18%.
7. The applicant, vide their further submissions dated 30.11.2017, referred to the decision in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) ELT 549 (Tri.)] and submitted that the Tribunal has held that a single unit for manufacture of ice cream is classifiable under sub-heading 8438 of the Customs Tariff Act, 1975. The applicant also referred to the decisions in the case of Collector of Central Excise Vs. Gakso Refrigeration Engineers [1993 (63) ELT 568 (Tribunal)] and [1997 (89) ELT A4

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and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415' with Chapter Head 8418. As per the description given by the applicant, the product namely, 'Ice Cream Making Machines' appear to be falling under the entry at Serial No. 120 of Schedule IV of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
9. We have considered the submissions made by the applicant in their application for advance ruling and additional submissions made vide letter dated 30.11.2017 as well as submissions made at the time of personal hearing. We have also considered the information and views submitted by the Goods & Services Tax and Central Excise, Ahmedabad South Commissionerate.
10. The issue involved in this case is regarding classification of 'Ice Cream Making Machine'.
11.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :-
“Ex

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ise Tariff Act, 1985, the Central Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff.”
12.1 The Tariff Heading 8418 reads as follows :-
“Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”
12.2 The Explanatory Notes for 'Refrigerators, freezers and other refrigerating or freezing equipment, ele

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ed gas from the evaporator and delivers it under pressure to
(2) The condenser or liquefier where the gas is cooled and liquefied, and
(3) The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the absorption of heat from the surrounding air or, in the case of large cooling installations, from brine or a solution of calcium chloride kept in circulation around the evaporator coils.
In the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser.
The later condenses and disposes of the vapours produced, which are not returned to the system.
(B) ABSORPTION TYPE REFRIGERATORS
xxx xxx
xxx xxx
Apparatus of the foregoing kinds are classified in this heading if in the following forms:
(1) xxx xxx
(2) Cabinets or other furn

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iff. The Tariff Heading 8438 reads as follows :-
“Machinery, nor specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”
The Tariff Heading 8438 covers the machinery not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink. As the 'Ice Cream Makers' are specifically covered under Tariff Heading 8418, the same do not fall under Tariff Heading 8438.
13.2 In support of the contention that the Ice Cream Making Machine manufactured by them fall sunder Tariff Heading 8438, the applicant has relied on the decision of Hon'ble CEGAT in the case of Milk Food Ltd. Vs. Collector of Customs, New Delhi [1994 (71) E.L.T. 549 (Tribunal)]. We have gone through the said decision. It is observed that the goods / products under dispute have been described in the first paragraph of the said dec

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der Heading 8418.69 (read with Notification No. 59/87-Cus.). The Department has not accepted the importer's claim for classification under these headings but has assessed both the consignments under sub-heading 8438.80, as the complete system on the grounds that in the first consignment “product forming system” itself consists of conveyor and freezing tunnel without which it cannot work and in the other consignment, enrobing system also cannot work without the conveyor and coating hardening tunnel. ………”.
It is not the case of the applicant that the Ice Cream Making Machines manufactured and supplied by them consists of the above referred products, which were the subject matter of dispute in the case of Milk Food Ltd. (supra). Therefore, the said decision is not found to be applicable in the facts of the present case.
14.1 The applicant has also submitted that the Ice Cream Making Machine manufactured and supplied by them are classifiable under Chapter Heading 8419 and referred

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hem are 'Freezing-salt type freezers'. Therefore, the decision in the case of Gakso Refrigeration Engineers (supra) is not applicable to the present case. For the same reasons, the decision in the case of General Fabricators (supra) rendered in respect of products 'fully fabricated insulated tanks and semi-finished insulated tanks' by relying on the decision of Gakso Refrigeration Engineers is not found to be applicable in the facts of the present case.
15. In the copy of Invoice No. 70/17-18 dated 13.06.2017 submitted by the applicant, the Tariff / HSN Classification 8418 5000 has been shown in respect of product 'Soft Ice-Cream Machine SM-301/MGF', which indicates that the applicant was classifying their product under Tariff Heading 8418 in the erstwhile Central Excise regime.
16. In view of the foregoing, we rule as under –
RULING
The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 a

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Required Guidance & Suggestions
Query (Issue) Started By: – Mayur Patel Dated:- 4-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I am a proprietor of a firm engaged in website and software development.I have following concerns regarding GST and TDS for which i am seeking guidance from fellow expert of the community;
Question: is the following scenario correct ? | Am i eligible deductee for TDS ?
– I have raised invoice to my client for ₹ 1,00,000 where service charge is ₹ 84745.76 and GST(@18%) is ₹ 15254.24.
– Client paid me ₹ 90,000 ; Deducted ₹ 10,000 as TDS @ 10 % rate
It is to be noted that
– The location of supplier and place of supply of service is di

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are liable to deduct tax at source (TDS) and in terms of Section 52 of CGST Act, 2017, the electronic commerce operator is required to collect the tax at source (TCS).. I agree with the reply given by the expert
Reply By KASTURI SETHI:
The Reply:
TDS under GST has been deferred under till 31.3.18. At present E-Commerce operator deducts TCS @1 % (0.5 +0.5 CGST and SGST) under Section 52 of CGST Act, 17. I support the views of both experts.
The querist is advised not to call himself, "sound foolish". On this forum even experts also ask questions. To quench your thirst of knowledge is neither sin nor offence from any stretch of imagination. Rather, it is plus point for you or any person.
Reply By Mayur Patel:
The Reply:
I thank

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Rectification of errors in B2B section of GSTR-1 – Transactions more than 500 invoices
Query (Issue) Started By: – phani raju konidena Dated:- 3-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Please clarify –
if same invoice numbers in B2B section and export section [6A] of GSTR-1 have been uploaded erroneously through 'offline tool' i.e CSV files.
Our invoice transactions are more than 500 invoices to upload GSTR-1
Is ther

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SUPPLY OF SERVICE (SOFTWARE DEVELOPMENT TO USA CLIENT)
Query (Issue) Started By: – JOSEPH ALEXANDER Dated:- 3-2-2018 Last Reply Date:- 4-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
We have a company called BLT having GST registration. We got an order from USA for software development through internet and payment in advance towards Employee cost , office rent and commission for the propritor and it is to pay by USD thought bank.Appx Monthly $3500.000 all in charges ( Employ

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GST E-Way Bill Rules Implementation Delayed; No New Date Announced, Affecting Business Compliance Timelines.
Notifications
GST
GST – E-way bill rules postponed – Notification
TMI Updates

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Can avail input same month on RCM paid
Query (Issue) Started By: – raja raja Dated:- 3-2-2018 Last Reply Date:- 5-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear experts,
Please guide me Aug month we have paid reverse charge , same month we can claim input.
Thanks in advance
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes,You can avail the ITC of RCM in the same month after making the Cash payment of Tax Under RCM.
Reply By KASTURI SETHI:
The Reply:
Sh.Sharma Ji,
Agree with you. There is no doubt. There was a lengthy discussion regarding whether ITC can be taken after crossing one month from the date of payment in cash or from the date of invoice under RCM. Do you remember ? If so, clear my doubt citing Rule etc.

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aiming credit of input tax.
It is clear that by virtue of Rule 36(1) Invoice raised by the recipient is the eligible document for claiming credit of tax paid under RCM But rule also imposes condition for payment of tax.
Nonetheless it is Inportant to note that in case of tax charged by the Supplier,the Tax invoice issued by the supplier is the eligible document for claiming credit.The claim of credit by the recipient ,in GSTR-2 is on provisional basis and gets finalised after matching of returns which is again subject to payment of tax by the supplier.
In line with the above an argument can be taken that in case of tax under RCM,Invoice issued under section 31(3) (f) is the eligible document for claiming credit.The credit of tax payable

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GST – Postponement of coming into force of the provisions relating to e-Way Bill under the TN GST Rules, 2017
G.O. Ms. No. 024 Dated:- 3-2-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O.Ms. No. 24, Commercial Taxes and Registration (B1), 3rd February 2018, Thai 21, Hevilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/116(d)/2018
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Serv

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New Customs Duty and IGST Rates for Imports to India: Key Amendments and Updates for Importers.
Notifications
Customs
Effective rates of customs duty and IGST for goods imported into India. –

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E WAY BILL
Query (Issue) Started By: – chandan bera Dated:- 2-2-2018 Last Reply Date:- 4-2-2018 Goods and Services Tax – GST
Got 3 Replies
GST
DEAR SIR/MADAM,
E WAY BILL IS MANDATORY FOR GROUNDNUT INTER STATE SALES FROM 01.02.2018 (HSN CODE-1202).
Reply By Ganeshan Kalyani:
The Reply:
Ground nut of sees quality is exempt under GST and the same is exempted from eway bill requirement.
Ground nut other than of seed quality is taxable @5 % and the same is covered for eway bill requ

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Frequently Asked Questions on E Way Bill
GST
Dated:- 2-2-2018

NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS (NACIN)
Frequently Asked Questions on E Way Bill
Q 1. What is an E Way Bill?
Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B -comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Q 2. What is the common portal for e-way bill?
Ans. The Common Goods and Services Tax

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ible in the value of goods.
In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.
Q 5. What are the benefits of e-way bill?
Ans. Following benefits are expected from e-way bill mechanism
(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts
(ii) It will facilitate faster movement of goods
(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.
Q 6. When will the e-way bill provisions be implemented?
Ans. The e-way bill provisions in respect of inter-state supplies of goods shall be implemented w.e.f 1st February, 2018

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and other articles (Chapter 71)
6
Currency
7
Used personal and household effects
8
Coral, unworked (0508) and worked coral (9601)
b) Goods being transported by a non-motorised conveyance;
c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017
f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
g) where the goods being transported are treated as no supply under Schedule III of the

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enerated by registered person and the goods are handed over to the transporter, for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.
In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than ₹ 50,000/- it shall be the responsibility of the transporter to generate it.
In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be f

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pdating transport details in Part-B?
Ans. On furnishing of Part-A, a unique number will be generated on the portal which shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
Q 14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill?
Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017.
Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.
If e-way bills, whereve

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t who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. The recipient shall be liable to generate e-way bill.
There could be three possibilities as below:
Situation
Movement caused by
Impact
Recipient is unknown
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is unregistered
Unregistered person
E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is registered
Deemed to be caused by the Registered recipient
Recipient to generate e-way bill
Q 16. What are the reasons for transportation to be furnished in the part A of e-way bill?
Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of good

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y him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
Q 19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill?
Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.
However, if the e-way has been verified in transit in accordance with t

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istered or enrolled transporter for updating the information in Part-B for further movement of consignment.
However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
Q 22. How does transporter come to know that particular e-way bill has been assigned to him?
Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:
* The transporter can go to reports section and select 'EWB assigned to me for trans' and see the list.
* The transporter can go to 'Update Vehicle No' and select 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
* The tax payer can contact and inform the transporter that the particular EWB is assigned t

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e updated as many times as one wants for movement of goods to the destination. However, the updating should be done within the validity period and at any given point of time, the vehicle number updated should be that of the one which is actually carrying the goods. The validity of e-way bill is not re-calculated for subsequent entries in Part-B.
Q 26. What is the concept of acceptance of e-way bill by the recipient?
Ans. The details of e-way bill generated shall be made available to the-
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
In case, the person to whom the information in Part-

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rtal prior to the movement
Multiple consignments in one conveyance; all more than ₹ 50000/-; but the consignor has not generated e-way bill
Transporter shall generate individual FORM GST EWB-01 and may also generate consolidated e-way bill FORM GST EWB-02
Multiple consignments in one conveyance; a few less than ₹ 50000/- and e-way bill not generated for these consignments (less than ₹ 50,000/-)
Transporter shall generate FORM GST EWB-01 (for consignments of value more than ₹ 50000/-) and may generate e-way bill for consignments less than ₹ 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02
Q 28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known?
Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill.

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within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.
Q 32. What is the validity period of consolidated e-way bill?
Ans. A consolidated e-way bill has no separate validity and will be governed by the underlying validity period of the individual e-way bills.
Q 33. Can a e-way bill be modified?
Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated.
Q 34. Is it necessary to feed information and generate e-way bill electronically in the common portal?
Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS.
Q 35. What is EBN? Who gives it?
Ans. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made a

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ficer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Q 39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?
Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
Once physical verification of goods being transported on any conveyance has been done during transit at

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s. The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as 'Sales Return' and with relevant document details and return the goods to supplier.
Q 42. What are the documents to be carried by the person in charge of a conveyance while transporting goods?
Ans. The person in charge of a conveyance shall carry-
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
Q 43. What are RFIDs?
Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required t

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eing transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall have to be generated by the said person irrespective of the value of the consignment.
Q 46. Can a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system?
Ans. No. EWB System will not allow tax payer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.
Q 47. What are the modes of e-way bill generation?
Ans. The e-way bill can be generated through multiple modes viz the common portal for e-way bill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider).
For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.
For using Android App, the tax payer has t

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Key highlights of Union Budget-2018
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 2-2-2018

Mr. Arun Jaitley today presented the final full budget of Modi government before the country goes to polls next year, amid subdued economic growth and challenging fiscal situation. Given that rural India constitutes two-thirds of the country's population, the agricultural sector is generously rewarded in this Budget along with education, healthcare and other populist policies being the focus areas. During the Budget 2018 speech, Mr. Jaitley said that common man will continue to be getting utmost importance from Modi government. Even Prime Minister Narendra Modi hailed the Budget, 2018 as "farmer friendly, common citizen friendly, business environment-friendly and development friendly”. Opposed to the expectations of aam aadmi, this Budget chose to keep income tax slabs unchanged for salaried class. It also clarified that Crypto currencies shall not be deemed as legal

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oms (CBIC).
In Nutshell, Union Budget, 2018, brought number of sops for MSME sector and kept its focus on infrastructure creation, higher farmers' income and economic reforms.
Though certain announcements could have been made as regards future roadmap of GST to address various concerns of trade for ease of business for GSTN Network, GST return filing, refund to exporters, Tran 1 deadline, Open issues in transitional credits and other GST law related issues still left unanswered.
General Economy
* Agriculture
* Minimum selling price(MSP) for Kharif crops has been set at least 1.5 times the production cost.
* Rural Economy
* Substantially increase in allocation of National Rural Livelihood Mission to ₹ 5750 crore in 2018-19.
* Education
* Government aims to move from black board to digital board schools by launching revitalising Infrastructure and systems (RISE) by 2022.
* Health
* Flagship National Healthcare protection scheme will be launched to cover 10 crore

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ilways
* ₹ 11,000 crore has been allocated for Mumbai rail network and ₹ 17,000 crore for the Bengaluru metro
* Aviation
* Airport Authority of India (AAI) has 124 airports. It has been proposed to increase the airport capacity by at least 5 times to 1 billion trips a year, ₹ 60 crore has been allocated to kick start the initiative in 2018-19.
* Technology
* Allocation to Digital India scheme doubled to ₹ 3073 crore.
* Fiscal Situation
* Fiscal deficit is 3.5% of GDP at ₹ 5.95 lakh crore in 2017-18. Projected fiscal deficit to be 3.3% of GDP in the next fiscal.
* Miscellaneous
* ₹ 7,148 crore allocated for industries in the textile sector
* Recapitalisation will pave the way for public banks to lend an additional ₹ 5 lakh crore
* Disinvestment target of ₹ 80,000 crore for FY19
Highlights of changes in Indirect Tax
Name of Central Board of Excise and Customs is being changed to Central Board of Indirect Taxes and C

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so as to empower Central Government to exempt goods re-imported after export for repair, further processing or manufacture ['Outward Processing of Goods'] from payment of whole or any part of duty of customs, leviable thereon subject to certain conditions.
Changes in recovery provisions [Section 28]:
* Provision introduced for pre-notice consultation in non-fraud cases.
* Provision introduced for supplementary SCN within existing time period.
* Providing a definite time frame of 6 months (non-fraud cases) and 1 year (fraud cases) for adjudication of SCN which is extendable to further period of 6 months/ 1 year.
* If the SCN is not adjudicated even within the extended period, it would be deemed as if no demand had been issued.
Few major amendments in the first schedule to the Customs Tariff Act, 1975:
* To make 'Make in India' initiative a great success, Customs duty on certain products, such as mobile phones, televisions, specified parts/accessories of motor vehicl

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l), being the goods imported into India at the rate of ₹ 8 per litre for the purpose of financing infrastructure projects.
* Abolition of Additional Duty of Customs [Road Cess] on imported motor spirit commonly known as petrol and high speed diesel oil.
EXCISE:
* Road and Infrastructure Cess on motor spirit, commonly known as petrol and high speed diesel oil, to be levied @ ₹ 8 per litre (@ ₹ 4 per litre in case it is manufactured in and cleared from 4 specified refineries located in the North-East India).
* Additional Duty of Excise [Road Cess] on motor spirit commonly known as petrol and high speed diesel oil has been abolished.
* Basic excise duty on Branded and Unbranded petrol and diesel has been reduced.
SERVICE TAX:
Retrospective Exemption:
* Services provided or agreed to be provided by the Naval Group Insurance Fund by way of life insurance to personnel of Coast Guard, under the Group Insurance Schemes of the Central Government.
* Services prov

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r section 115Q of the Act so as to bring deemed dividends also under the scope of dividend distribution tax under section 115-O.
* Long term capital gains exceeding ₹ 1 Lakh will be taxed at 10% without the benefit of indexation.
* Senior citizens to get ₹ 50,000 per annum deduction for medical insurance u/s 80D and limit u/s 80DDB, deduction of amount paid for medical treatment of specified diseases, has been raised to ₹ 1 Lakh for all senior citizens.
* Standard deduction of ₹ 40,000 allowed in lieu of existing exemption in respect of transport allowance and reimbursement of miscellaneous medical expenses.
* Education cess to be replaced with “Health & Education Cess” and the rate is to be increased to 4% from current rate of 3% which will lead to additional collection of ₹ 11000 crore.
* Government has also made PAN mandatory for any entity entering into a financial transaction of ₹ 2.5 lakh or more.
Hope the information will assist you

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E-way Bill Trial Phase Extended for Inter and Intra-State Goods Movement Due to Tech Issues; New Date Pending Notification.

GST
In view of difficulties faced by the trade in generating e-way bill due to initial technological glitches, it has been decided to extend the trial phase for generation of e-way bill, both for inter and intra state movement of goods. It'll be applicable from a date to be notified – CBEC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alert

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GST TAXABILITY
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 2-2-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax – GST
Got 2 Replies
GST
QUERY – One person purchases the online software license eg Antivirus keys. All keys come in email. The person sell those keys to Indian customers. Whether he needs to pay gst on import of goods as receiver.? Payment made by him through his credit card
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view, yes, he is to pay

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E WAY BILL
Query (Issue) Started By: – raja raja Dated:- 2-2-2018 Last Reply Date:- 3-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts ,
Please guide me how to generate e way bill at situation
1)Material sending on supplier own vehicle
2)Material sending through unregistered transporter
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Rule 138 (2) of CGST Rules, 2017 stipulates that " where the goods are transported by the registered person as a consi

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Seeks to exempt Integrated tax and Goods and Services Tax compensation cess on imported goods from the whole of levy of Social Welfare Surcharge.
13/2018 Dated:- 2-2-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.13/2018- Customs
New Delhi, the 2nd February, 2018
G.S.R. 116 (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with 1[section 110 of Finance Act, 2018 (13 of 2018)], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule to the Customs Tariff Act,

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Seeks to postpone the coming into force of the e-way bill rules
11/2018 Dated:- 2-2-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2018 – Central Tax
New Delhi, the 2nd February, 2018
G.S.R. 141 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as respe

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Rescinding the Haryana Government Excise and Taxation Department Notification No.04/ST-2 dated 09th January, 2018 under the HGST Act, 2017
31/ST-2 Dated:- 2-2-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 2nd February, 2018
No. 31/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby rescinds, except as r

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Nexus India Capital Advisors Pvt. Ltd. Versus Commissioner, CGST, Kolhapur
Service Tax
2018 (3) TMI 863 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 2-2-2018
APPLICATION Nos. ST/COD/93245, 93279/17-Mum, APPEAL Nos. ST/87980, 88034/17-Mum – A/85267-85268/2018
Service Tax
MR. S.S. Garg, Member (Judicial)
Shri Jayesh Gagri, C.A., for appellant
Shri M.P. Damle, Assistant Commissioner (AR), for respondent
For the reasons stated in the applications, I condone the delay in filing both the appeals. Since the issue involved in both the appeals is identical and is in a narrow compass, I proceed to decide the appeal by this common order.
2. Briefly the facts of the present case are that the appellant is registered with the

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entral Excise Act, 1944 as made applicable to the Service Tax vide Section 83 of the Finance Act. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) dismissed the appeal being time barred and not maintainable under Section 85 of the Finance Act.
3. Heard both the parties and perused the records.
4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by wrongly interpreting the provisions of the Act. He further submitted that the order-in-original dated 19.5.2015 was received by the appellant on 20.5.2015 and thereafter the appeal was filed to the Commissioner (Appeals) on 20.7.2015. He fu

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er considering the submissions of both the parties and perusal of the record, I find that the original authority passed the order on 19.5.2015 which was received by the appellant on 20.5.2015 and as per the period prescribed under Section 85 of the Finance Act, the appeal was to be filed within a period of two months before the Commissioner (Appeals). Further, I find that the last date to file the appeal was 19.7.2015 which was a Sunday i.e. a non-working day for the Central Government offices. In such a case, the last date for filing the appeal would shift to the next working day i.e. 20.7.2015 on which date the appeal was admittedly to have been filed. Therefore, I am of the view that in fact the appeal was filed within the limitation of

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M/s. Universal Cables Ltd. Versus Commissioner of GST, Central Excise, Customs, Jabalpur
Central Excise
2018 (3) TMI 1229 – CESTAT, NEW DELHI – TMI
CESTAT, NEW DELHI – AT
Dated:- 2-2-2018
Excise Appeal No. 51817 of 2017 – FINAL ORDER NO. 50691/2018
Central Excise
Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical)
Shri Dhruv Tiwari, Advocate for the Appellants
Shri S K Bansal, AR for the Respondent
The present appeal is filed by the appellant against the Order-in-Original No. 24/2017 dated 31.8.2017. Disputed period is September, 2012 to April, 2016.
2. Brief facts of the case are that the appellant is engaged in the manufacturing of insulated wires and cables which attract central excise duty under Chapter 85 of the Central Excise Tariff Act, 1985. The appellant cleared the final products after paying the Central Excise duty and also discharged VAT/CST under MPIIPAS.
3. With this background, we heard Shri Dhruv Tiwari a

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r hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of M/s. Pioneer Engineer Industries vs. CCE, Indore [Final Order No. 50392/2018 dated 25.1.2018 ] where it was observed that-
5. A5. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in Shree Cement Ltd. vs. CCE, Alwar (Final Order No. 50189-50191/2018 dt. 18.01.2018) where it was observed that -fter hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in Shree Cement Ltd. vs. CCE, Alwar (Final Order No. 50189-50191/2018 dt. 18.01.2018) where it was observed that –
“7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required t

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that after 01/07/2000, unless the sales tax/VAT is actually paid to the good, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note that the Tribunal in the case of Welspun Corporation Ltd. (Supra) has distinguished the decision of the Apex Court in the light of Gujarat VAT Act, 2003. In the Welspun Corporation Ltd. case, the assesse had opted for remission of tax scheme under which a portion of the VAT paid was remitted back to the assessee. The Tribunal held that such subsidy amounts are not required to the included in the transaction value.
9. In the present case we know that for the initial period the assessees are required to remit the VAT recovered by them at the time of sale of the goods manufactured. A part of such VAT is given back to them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment

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