Goods and Services Tax

M/s Medisray Laboratories P. Ltd. Versus CCGST, Kolhapur
Service Tax
2018 (11) TMI 230 – CESTAT MUMBAI – 2019 (369) E.L.T. 717 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 1-11-2018
APPEAL NO. E/85429/2018 – A/87803/2018
Service Tax
DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)
Shri Rajesh Ostwal, Advocate for Appellant
Shri Sanjay Hasija, Superintendent (AR) for Respondent
ORDER
None payment of duty @ 6%/7% of the trading value for non-maintenance of separate dutiable and exempted accounts to avail CENVAT credit is the subject matter of this appeal.
2. Briefly stated, the appellant's case is that it is engaged in the manufacturing of dutiable goods namely “PP Medicines” and during the Audit it is also observed that it has carried out sale of raw materials by selling the same to M/s Cipla Ltd., Mumbai, on whose behalf it also undertakes manufacturing process on job work basis. As per Rule 6 of CENVAT Credit Rules, 2004, if separate account for manufacturing on su

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buying and selling of raw-material in relation to manufacture of excisable goods is not tantamount to trading and appellant is a manufacturer who is not engaged in any activity that can be treated as trader, but, the impugned order passed by the Commissioner (Appeals) had disregarded the judicial ruling prevalent on the point. It has also challenged invocation of extended period of limitation on the ground that the said act of appellant was well within the knowledge of the Department before whom appellant had submitted annual report and credit availed by them. It was under the bona fide belief that credit was admissible besides the fact that proportionate reversal of input credit was done to establish sufficient compliance of provision contained in Rule 6 of CENVAT Credit Rules, 2004. Further Learned Counsel for the appellant contented that the imposition of penalty is not in conformity to the law and procedure prevailing during the disputed period which should never had extended the

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its raw-material which is fully exempted product, duty liability including interest and penalty on the appellant was not in conformity to the Indirect Tax Rule and therefore, interference by the Tribunal is uncalled for.
5. Heard at length from both sides and perused the case records and provisions of law including definition of trade and the purpose of Audit.
5.1 Dispute relating to taxability on sale and levy of duty by the excise authority is not new in its origin and on many scores, matter had reached the apex court level that necessitated passing of the Constitution (Forty Sixth Amendment) Act, 1982 and going by its Statement of Objects and Reasons, it can be ascertained that in conformity to the judgment of Hon'ble Supreme Court passed in Ganon Dunkerley's case (AIR) 1958 SC 560 whereby the sale of goods as used in entry of the 7th schedule to the constitution was treated to have carried the same meaning as in the Sale of Goods Act, 1930, coupled with subsequent decisions

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atory in nature since definition of service as contained in 65B(44) and exempted service in 66D are to be read conjointly and not in exclusion of each other. This being the statutory definition, sale of goods-be it made in the high sea or within the territorial boundary of India in which Finance Act, 1994 has its force, cannot be called a service to impose tax liability or deny the credit under Rule 6 of Cenvat Credit Rules.
7. Now coming to the statutory audit procedure, the purpose of audit, as available in the Manual published by the Institute of Chartered Accountants of India in respect of EA audit and CERA audit under Chapter 17 is that the idea behind such conduct of verification is to reasonably ensure that no amount, which under the central excise law is chargeable as duty, escapes taxation and the process of verification is always carried out in the presence of assessee and in the process, the auditor is required to discuss the matter with the assessee and advice him to follo

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M/s. Brakes India Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2018 (11) TMI 161 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-11-2018
Appeal No. E/41904/2018 – Final Order No. 42751/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M. Kannan, Advocate for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of brakes, servo brakes etc. They were availing the facility of CENVAT credit on inputs, capital goods and input services. During the disputed period, which is from July 2014 to March 2016, the appellants had two units which are EOU and DTA units. They were availing the in

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g penalties. After due process of law, the original authority confirmed the demand, interest and imposed equal penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal.
2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the EOU was continuously availing the credit for both the units prior to July 2014 and by bonafide mistake even after the amendment, continued to do the same. In fact, the whole situation is a revenue neutral one since both the units are of the same assessee. At the time of issuance of show cause notice, both the units had merged into one which is also noted in the show cause notice. So even if there is a demand confirmed, the same would be paid to the same assessee and there is no

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that the situation is a revenue neutral one and the EOU and DTA units being of the same assessee, even if the service tax as paid is confirmed, the other DTA would be eligible for the credit. As seen from the show cause notice, later both the units have merged to one unit, pursuant to debonding of the EOU. Taking note of these facts, it is very much clear that the situation is a revenue neutral one, even if the demand is confirmed, both the units which has been now merged into one unit of the same assessee, shall be availing the credit.
6. From the above discussions, I am of the view that the demand requires to be set aside, which I hereby do. The appeal is allowed with consequential relief, if any.
(Dictated and pronounced in open court

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M/s. Elcomponics Sales Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2018 (11) TMI 160 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 1-11-2018
Appeal No. E/41886/2018 – Final Order No. 42749/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri G. Thangaraj, Consultant for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
Brief facts are that on verification of accounts of the appellant, it was noticed that in the balance sheet of the year 2014 – 15, the appellant had made provisions for write off of old inputs but had not reversed the credit in respect of such inputs. On being pointed out, the appellant reversed the credit. However, show cau

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n in the case of Strategic Engineering P. Ltd. – 2014 (310) ELT 509 (Mad.) and Tata Business Support Services Ltd. Vs. Commissioner of Service Tax – 2017 (52) STR 346.
3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order.
4. After hearing both sides, it is seen that the appellant has reversed the credit even before issuance of the show cause notice. It is also not the case of the department that they have utilized the credit. Following the decision of the Hon'ble High Court of Madras in the case of Strategic Engineering P. Ltd. (supra) as well as the decision of the Tribunal in Tata Business Support Services Ltd. (supra), I am of the view that the demand of interest and penalty cannot sustain. The same is set asid

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notifies the registration under the said Act has been cancelled by the proper officer furnish FORM GSTR-10 of the 31st December, 2018.
38/1/2017-Fin(R&C)(79) Dated:- 1-11-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Revenue & Control Division
–
Notification
38/1/2017-Fin(R&C)(79)
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the 'said Act'), re

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“Militry Malai Mithai” Classified as Sweetmeat Under Chapter Heading 2106 90, 5% GST Rate Applied.
Case-Laws
GST
Rate of GST – The product ‘Militry Malai Mithai’ as described in the Appli

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Adjudicating Authority Must Resolve Invoice Mismatches for Timely Tax Refunds on Exported Goods Under IGST Act Section 16.
Case-Laws
GST
Interest on delayed refund – tax paid in respect of ex

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Restaurant Cleared of Profiteering Accusation; No Evidence Found for Tax Reduction Misconduct from 18% to 5.
Case-Laws
GST
Profiteering – restaurant service – benefit of reduction of tax from

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Court Finds Insufficient Evidence Against Amway Business Owners in GST Profiteering Case.
Case-Laws
GST
Profiteering – benefit of reduction in the GST rates not passed to customers – Amway Bu

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GST MSME FLYER
GST
Dated:- 31-10-2018

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GST
NATION
TAX
MARKET
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GST
MSME
अप्रत्यक्ष कर एवं सीमा शुल्क
CT TAXES AND CUSTO
भारत सरकार
GOVERN INDIA
| देशसेवार्थ
करसंचय
Directorate General of Taxpayer Services
Central Board of Indirect Taxes and Customs
www.cbic.gov.in
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वैशसेवार्थ
करसंचय
received the assent of the hon'ble President of India
and were enacted on 30.08.2018.These amendments
will be made effectiv

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overnment's commitment
to strengthen MSMEs on all fronts including GST,
it is expected that the current challenges would
be stabilized and the industry will gradually take a
positive turnto fulfill the nation's visions.
GST for MSME Sector
Introduction: What is MSME? In accordance with the
provision of Micro, Small and Medium Enterprises
Development (MSMED) Act, 2006 the Micro, Small
and Medium Enterprises (MSME) are classified in two
classes:
(1) Manufacturing Enterprises: The enterprises
engaged in the manufacture or production of
goods pertaining to any industry specified in the
first schedule to the Industries Development and
RegulationAct19510r employing plant and machinery
in the process of value addition to the final product
having a distinct name or character or use. The
Manufacturing Enterprises are defined in terms of
investment in Plant and Machinery.As notified vide
S.O. 1642(E) dated 29th September 2006 issued by the
Ministry of MSME, Government of Ind

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r of MSMEs is more than 30 million providing
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वैशसेवार्थ
करसंचय
employment toaround 100 million people. Out of this,
micro enterprises are around 90%, small enterprises
are around 9% while the number of medium enterprises
is less than 1%. Inspite of having the potential and
inherent capabilities to grow, MSMEs in India have
been facing a number of problems like sub-optimal
scale of operations, technological obsolescence,
supply chain inefficiencies, increasing domestic
and global competition, fund shortages, change in
manufacturing strategies and turbulent and uncertain
market scenario. To survive in such a scenario and
compete with large and global enterprises, MSMEs
need to be supported and assisted to ensure sustained
growth and development in the existing competitive
arena. It is understood that the cost of compliance
in terms of statutory

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mit i.e. Rs. 20 lakhs (Rs. 10 lakhs
in case of the special category states of Nagaland,
Manipur, Mizoram and Tripura).
2
(h) registered persons would be allowed to issue
consolidated credit/debit notes in respect of multiple
invoices issued in a Financial Year
(i) amount of pre-deposit payable for filing of appeal
under the CGST Act, 2017 before the Appellate
Authority and the Appellate Tribunal to be capped at
Rs. 25 crores and Rs. 50 crores, respectively.
(j) Commissioner to be empowered to extend the time
limit for return of inputs and capital sent on job work,
upto a period of one year and two years, respectively.
(k) supply of services to qualify as exports, even
if payment is received in Indian Rupees, where
permitted by the RBI
(1) place of supply in case of job work of any treatment
or process done on goods temporarily imported into
India and then exported without putting them to any
other use in India, to be outside India.
(m) scope of input tax credit is

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lass of persons who would be liable to pay
tax under reverse charge with respect to specified
categories of goods or services or both. As of now,
the said provisions have been suspended for the CGST
Act, IGST Act and the UTGST Act till 30.09.2019 vide
notification No. 22/2018-Central Tax (Rate) dated
06.08.2018, 23/2018-Integrated Tax (Rate) dated
06.08.2018 and 22/2018-Union Territory Tax (Rate)
dated 06.08.2018 respectively.
(c) option for quarterly filing of returns under GST
would be introduced for taxpayers having annual
turnover upto Rs 5 crores in the previous financial
year. Further, provisions in law would be amended to
introduce a new and simple return filing system. The
new formats have been put in the public domain for
stakeholder consultation. The proposed new return
filing system also envisages SMS based filing of a nil
return and a single page return per tax period for
certain taxpayers.
(d) threshold exemption limit for registration in
the States of

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year does not exceed the threshold limit
Composition levy scheme:Composition levy scheme in
GST is an alternative method of levy of tax designed
for micro, small and medium taxpayers whose
turnover is upto the prescribed limit. It is very simple,
hassle free compliance scheme for small taxpayers. It
is a voluntary and optional scheme. A person opting
to pay tax under composition levy scheme can neither
take input tax credit nor it can collect any tax from
the recipient. The salient features of composition levy
scheme are:
(i) A registered taxable person, whose aggregate
turnover does not exceed Rs. One Crore (Rs. 75
lakh for special category States except J & K and
Uttarakhand) in the preceding financial year may opt
for this scheme.
(ii) Composition levy scheme is available for registered
taxable person making supplies (aggregate turnover)
upto Rs. One Crore (Rs. 75 lakh for special category
States except J & K and Uttrakhand) during current
financial year.
(iii)

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rn in FORM GSTR-04.
(vii) A taxable person opting for the scheme has to
issue bill of supply as he is not eligible to issue taxable
invoice under GST. He has to mention the words
“composition taxable person, not eligible to collect
tax on supplies” at the top of every bill of supply
issued by him
As per the recent amendment in the CGST Act vide the CGST
(Amendment) Act, 2018 following changes have come in
respect of composition scheme, however, the notification
for date of implementation of the amendment Act is yet
to be issued.
(i) Government empowered to enhance upper limit for
composition scheme to Rs.1.5 crore by notification
(i) A person who opts to pay tax under composition
scheme may supply services, of value not exceeding ten
per cent of turnover in a State or Union territory in the
preceding financial year or five lakh rupees, whichever is
higher.
the consideration is represented by way of interest
or discount, would not become ineligible for the
compositi

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mmended certain amendments
to be carried out in the CGST Act, 2017 and the IGST
Act, 2017, which are trade friendly measures slated
to benefit the MSME sector. The details of major
amendments which are beneficial to the MSME sector
are as below:
(a) the upper limit of turnover for opting for
composition scheme would be increased from Rs. 1
crore to Rs. 1.5 crore. Further, composition dealers
would be allowed to supply services, for upto a
value not exceeding 10% of turnover in the preceding
financial year or Rs. 5 lakhs, whichever is higher.
(b) provisions of reverse charge mechanism under
sub-section (4) of section 9 of the CGST Act, 2017
and sub-section (4) of section 5 of the IGST Act, 2017
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वैशसेवार्थ
करसंचय
(ix) Registered persons making supply of goods are
required to make payment of tax at the time of the
issuance of invoice and not

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or delayed
filing of return in FORM GSTR-3B by other taxpayers
has been reduced to Rs. 50/- per day (Rs. 25/- per day
each under CGST & SGST Acts) subject to maximum
Rs.5000/- each under Act from October, 2017.
(xii) The uniform rate of tax @1% (0.5% under the CGST
Act and 0.5% under the respective SGST Act) is payable
under the composition scheme for manufacturers
and traders with effect from 01st January, 2018.
This has been implemented vide issuance of
notification No.1/2018- Central Tax dated 1st January,
2018. For restaurant services, the rate continues to be
5 per cent.
(xiii) A person eligible for composition scheme also
supplying exempt services including services by way
of extending deposits, loans or advances in so far as
Input tax credit: In the GST regime, a registered person
is entitled to take credit of input tax charged on any
supply of goods or services or both to him which
are used or intended to be used in the course or
furtherance of his business,

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er and duplicate for supplier).
Special invoice provisions for MSME Sector:
The HSN code required to be mentioned in tax invoice
has been done away for taxpayers upto annual
turnover of upto Rs. 1.5 crores. Further, taxpayers
having annual turnover between Rs. 1.5 Crore to Rs.
5 crores may mention first two digits of HSN code in
their invoices and taxpayers having annual turnover
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वैशसेवार्थ
करसंचय
above Rs. 5 crores need to mention full 4 digit HSN
code in their invoices.
Exemption from compulsory audit by CA for MSME
Sector:
predpe
In GST regime, every registered person whose turnover
during a financial year exceeds the prescribed limit is
required to get his accounts audited by a chartered
accountant or a cost accountant. As a trade facilitation
measure, government has notified that registered
persons having annual turnover upto Rs. two cr

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th
day of succeeding month.
turnover in the preceding financial year, or Rs. 5 lakhs,
whichever is higher. This will make a large number of
MSMEs eligible for the composition scheme.
(iv) Levy of GST on reverse charge mechanism on
receipt of supplies from unregistered suppliers,
to be applicable to only specified goods in case of
certain notified classes of registered persons, on the
recommendations of the GST Council
(v) Filing of NIL returns to be simplified with one step
process.
(vi) Service providers making inter-State supplies
whose aggregate annual turnover does not exceed Rs.
20 lakhs have been exempted from the requirement
of registration under GST vide notification No.08/2017-
Integrated Tax, dated 14.09.2017
(vii) Extending the Advance Authorization (AA) /
Export Promotion Capital Goods (EPCG) / 100% Export
Oriented Units (EOU) schemes to sourcing inputs etc.
from abroad as well as domestically. Holders of AA /
EPCG and EOUS are not required to pay IGST,

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be rejected by recipient within 72
hours or the time of delivery of the goods, whichever
is earlier. If recipient does not reject EWB within 72
hours, it would be treated as deemed accepted by
him.
(9) EWB can be generated online on https://www.
ewaybillgst.gov.in. In addition to web, EWB can be
generated by SMS, Android App, APIs, bulk utility, etc.
Measures taken for the MSME sector under GST:
Various decisions have been taken by the GST Council
in its various meetings for the benefit of the MSME
sector. The details of such major decisions are as
below:
(i) Goods predominantly manufactured and/or used
in the unorganised MSME sector have been kept at
lower rates or are exempted. For instance, electrical
switches and wires, pipeline, plastic products, etc. are
largely produced by MSMEs and they earlier did not
pay Central Excise duty and therefore tax rate on these
have been brought down from 28% to 18%. Similarly,
rates of GST on jute and coir like hand bags, rope

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FORMGSTR-1 (i.e.the details
of outward supplies of goods or services or both
effected during the quarter)
Proposed system of simplified GST return filing
process:
GST Council has recently approved the new return
formats and associated changes in law. The major
change is the option of filing quarterly return with
monthly payment of tax in a simplified return format
by the small tax payers. The salient features of
proposed GST return filing process are given below:
(1) Monthly Return and due-date: All taxpayers
excluding a few exceptions like small taxpayers,
composition dealer, Input Service Distributor (ISD),
Non-resident registered person, persons liable to
deduct tax at source under section 51 of CGST Act,
2017, persons liable to collect tax at source under
section 52 of CGST Act, 2017, shall file one monthly
return. Return filing dates shall be staggered based
on the turnover of the taxpayer. The due date for
filing of return by a large taxpayer shall be 20thof t

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s / Union Territories have made EWB applicable
for for Intra-State movement of goods.
The salient features of GST E-Way Bill System are:
(1) EWB is a document required for movement of
goods from one place to another. The movement may
be either (i) from supplier to recipientand vice versa;
or (ii) from manufacturer to job worker and vice versa;
or (iii) between two premises of same businessman;
or (iv) for any other purpose.
(2) EWB is to be generated by every registered
person causing movement of goods of consignment
value (inclusive of GST) exceeding Rs. 50,000/-.
For consignments even below Rs. 50,000/-, EWB is
mandatory in case of inter- state movement of (i)
goods being sent for job work; and (ii) handicraft
goods..
(3) There can be four situations for movement of
goods:
(i) Registered supplier to registered recipient: EWB
may be generated by either of them depending on
terms of delivery i.e. the person causing movement of
goods is responsible for EWB generatio

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GST ON Plotted Development with amenities
Query (Issue) Started By: – RAJIV KR Dated:- 31-10-2018 Last Reply Date:- 12-2-2019 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
If a Person deals with development of Residential Layout which has the basic amenities like drainage,Park,water Supply etc and he is also Constructing the buildings for Gym,Club house,Community hall,Pool etc as Special ameneties. What is the GST applicable in this Senerio and is there any GST on t

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Amendment/Modification of summary of the order creating demand under existing laws
GST DRC – 08A
GST
1[FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference no.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<< Auto >>
3.
Trade name, if any
<< Auto >>
4.
Reference no. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
__State UT __ Centre
<< Auto >>
7.
Old Registration No.
<< Auto, editable >>
8.
Jurisdiction under earlier law
<< Auto, editable >>
9.
Act under

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of FORM GST DRC-07A
(Amount in Rs. in all tables)
<< Auto >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
23.
Updation of demand
Act
Type of updation
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
1.
Quashing of demand (Complete closure of demand)
2.
Amount of reduction, if any
3.
Total reduction (1+2)
24.
(22-23)
Balance amount of demand required to be recovered under the Act
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
Note –
1. R

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Summary of the order creating demand under existing laws
GST DRC – 07A
GST
1[FORM GST DRC-07A
[See rule 142A(1)]
Summary of the order creating demand under existing laws
Reference No.
Date –
Part A – Basic details
Sr. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<< Auto >>
3.
Trade name, if any
<< Auto >>
4.
Government Authority who passed the order creating the demand
__ State /UT
__ Centre
5.
Old Registration No.
6.
Jurisdiction under earlier law
7.
Act under which demand has been created
8.
Period for which demand has been created
From – mm, yy To mm, yy
9.
Order No. (original)
10.
Order date (original)
11.
Latest order no.
12.
Latest order date
13.
Date of service of t

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2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address)
Copy to –
Note –
1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized

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Rule 142A
Procedure for recovery of dues under existing laws
GST
DEMANDS AND RECOVERY
Rule 142A of Central Goods and Services Tax Rules, 2017
1[142A. Procedure for recovery of dues under existing laws. –
(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under t

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Rule 83A
Examination of Goods and Services Tax Practitioners
GST
Returns
Rule 83A of Central Goods and Services Tax Rules, 2017
1[83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination.
(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
(4) Registration for the examination and payment of fee.-
(i) A person who is required to pass the examination shall register online on

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s specified in clause (i).
(iii) A person shall register and pay the requisite fee every time he intends to appear at the examination.
(iv) In case the goods and services tax practitioner having applied for appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner.
(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.
(8) Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
(9) Guidelines for the candida

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icating with others or exchanging calculators, chits, papers etc. (on which something is written);
(g) misbehaving in the examination center in any manner;
(h) tampering with the hardware and/or software deployed; and
(i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.
(10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.
(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representa

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ected as State;
(b) NACIN means as notified by notification No. 24/2018-Central Tax, dated 28.05.2018.
Annexure-A
[See sub-rule 7]
Pattern and Syllabus of the Examination
PAPER: GST Law & Procedures:
Time allowed:
2 hours and 30 minutes
Number of Multiple Choice Questions:
100
Language of Questions:
English and Hindi
Maximum marks:
200
Qualifying marks:
100
No negative marking
 
 
Syllabus:
1
The Central Goods and Services Tax Act, 2017
2
The Integrated Goods and Services Tax Act, 2017
3
All The State Goods and Services Tax Acts, 2017
4
The Union territory Goods and Services Tax Act, 2017
5
The Goods and Services Tax (Compensation to States) Act, 2017
6
The Central Goods and Services Tax Rules, 2017
7
The Integrated Goods and Services Tax Rules, 2017
8
All The State Goods and Services Tax Rules, 2017
9
Notifications, Circulars and orders issued from time to time under the said Acts and Rules.]
 
 
************
NOTES:-
1.

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GLOBAL WINGS FOR INSOLVENCY LAW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 31-10-2018

The Insolvency and Bankruptcy Code, 2016 (IBC Code) is still in a nascent stage in India which is frequently getting amended and fine tuned with learning and experiences. The law, regulation, procedures and practices are evolving continuously and Insolvency Resolution Professionals (IRPs) are also adding in numbers as well as settling down in this new area of professional practice. While the opportunities are galore, one needs to be diligent, prudent and cautious in handling corporate insolvency resolution processes.
Government of India had on 16 November, 2017 appointed 'Insolvency Law Committee' headed by Secretary of

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allowing denial of relief under the Model Law if such relief is against the public policy of the enacting country.
It has the following underlying advantages:
(i) Increasing foreign investment
(ii) Flexibility amongst different insolvency laws
(iii) Protection of domestic interest / public interest
(iv) Preference to domestic proceedings
(v) Mechanism for cooperation and coordination between courts, professionals etc.
It has recommended application of cross-border insolvency provisions to corporate debtors to start with and based on the experience gained, it could be extended to individual insolvency in due course of time. Similar approach has been followed in Singapore and some other countries.
The proposed law on CBI is likely

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f the same corporate debtor are taking place concurrently, or
* creditors in a foreign country have an interest in requesting the commencement of, or participation in, a proceeding under this Code.
It is expected that incorporation of cross-border insolvency provisions as recommended by the Committee, will create an internationally aligned and comprehensive insolvency framework for corporate debtors under the Code, which is most essential in a globalised environment.
The model to be adopted (UNCITRAL Model) will provide a mechanism to liquidate on recover from foreign assets of Indian corporate debtors which are undergoing insolvency or vice-versa also.
The Model law deals with four major principles of cross border insolvency- direct a

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No rectification of error or omission after GSTR-3B of September
By: – Aman Gera
Goods and Services Tax – GST
Dated:- 31-10-2018

As per Section 16(4) of CGST Act,2017 , "A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier."
And with reference to a recent press release which clarifies Section 39 as the section to be considered for GSTR-3B. It means as per CBIC int

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ctify any error or omission. But we can increase the output tax liability or reduce input as it refers to protection of revenue of department.
Reply By Ganeshan Kalyani as =
Being the first year credit was concerned where still lot of assesses are not well versed with gst law, the govt should have extended the due of filing of Sept 2018 month returns. Or they should allowed to take credit till the filing of annual return. As the annual audit is due to be filed on or before 31.12.2018 duly audited. The excess credit , short credit is bound to come and the assesse will be helpless to claim those credit only because the law states that after filing of Sept return the credit of FY 17-18 cannot be claimed.
Dated: 1-11-2018
Scholarly arti

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Court Permits Downloading of 'C' Forms for Petroleum Products at Concessional Rates Post-GST as Per Previous Practices.
Case-Laws
VAT and Sales Tax
Denial of downloading and issuance of 'C' d

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IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess
PUBLIC NOTICE NO. 17/2018 Dated:- 31-10-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
GST BHAVAN, 41/A, SASSON ROAD, PUNE-411001
F. No. VIII/Cus/Tech/PN/48-30/2018-19
Pune Dated: – 31-10.2018
PUBLIC NOTICE NO. 17/2018
Subject: regarding.
Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is invited to Public Notice No.05/2018 dated 27.02.2018 under F. No. VIII/Cus/PN&SI/48-75/2016(Part-III) issued by the Commissioner of Customs, Pune and Circular No. 40/2018-Customs dated 24.10.2018 issued by the CBIC, New Delhi.
2. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several options and alternative mechanis

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, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
4. It may be noted that SBS which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBS which were successfully scrolled, albeit with a lesser than eligible amount.
5. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to:
a.

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g Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again.
7. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/ concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only.
8. It may be noted that only those SBS wh

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and expeditiously process the revised refund requests.
10. The contents of the above Public Notice may be brought to the knowledge of the member constituents of the Trade and the same may be downloaded from the website of www.unecustorns.nic.in. The above referred Circular may also be downloaded from website of www.cbic.gov.in.
11. Difficulties, if any, may be brought to the notice of the undersigned.
12. Hindi version will follow.
(M. V. S. CHOUDARY)
ADDITIONAL COMMISSIONER OF CUSTOMS
PUNE.
=============
Document 1
Annexure to PN No.17/2018 dated 31.10.2018: Revised Refund Request (RRR)
SB Number:
SB Date:
GSTIN:
IEC:
Port Code:
Exporter Name:
Sl
GST
IGST
Sl.
Corresponding
IGST
Final
No
Invoice
Amount
No
SB Invoice No.
Amount
(corrected)
Number/
/Date
as
Date
declared
IGST
Amount
per SB
as per
actual
exports*
1
23456
1
2
3
7
4
* after reducing amount pertaining to Short shipment etc.
IGST Refund already received (A): Total Revised IGST Cl

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IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
PUBLIC NOTICE NO. 56/2018 Dated:- 31-10-2018 Trade Notice
Customs
OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS, (EXPORT)
AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400099.
F. No. S/3-MISC-254/2017-18/DBK(EDI)ACC Pt-II(IGST Refund Export)
Date:-31.10.2018
PUBLIC NOTICE NO. 56/2018
Sub: IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg.
Attention of all exporters/ Custom Brokers and General Public is invited to the Board's Circular No. 40/2018 dated 24.10.2018 on the subject. The sane is reproduced for the knowledge and utility of all the stake holders concerned.
2. Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered

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ch programmes. However, giving high priority to the interests of exporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act.
4 It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as 'NA' are already being handled through officer interface as per Board's Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser than eligible amount.
5 Board has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against

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exporters need to be cautious while filing details in Shipping Bill as a similar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again.
7 In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of ACC Mumbai i.e. igstexportrefund.accmumbai@gmail.com. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES. as per detailed advisory communicated by DG Systems to all the System Managers. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only

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In Re: M/s. Vaau Energy Solutions Pvt. Limited
GST
2019 (1) TMI 361 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2019 (20) G. S. T. L. 792 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 31-10-2018
Case No. 21/2018 Order No. 18/2018
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER
PROCEEDINGS
Counsel of the applicant: Shree Tapan Agarwal, C.A
(Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya PradeshGoods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Vaau Energy Solutions

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065F on determination of Tax liability on our services. Due to Changes in some condition of our work scope we would like to revoke our application for advance ruling which have filed earlier.”
5. Since the applicant himself have sought withdrawal of the instant application, we allow the applicant the same (withdrawal of the instant application).
6. However it is worth mentioning that while allowing withdrawal of the instant application at the behest of the applicant, we refrain ourselves from commenting upon the merits of the case. Accordingly, this withdrawal shall be without prejudice to any action that may be taken against the applicant under the CGST Act 2017/1GST Act 2017/MPGST Act 2017 and the rules made therein or any other law fo

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In Re: Super Wealth Financial Enterprises (P) Ltd.
GST
2018 (12) TMI 1155 – AUTHORITY FOR ADVANCE RULING, ODISHA – 2019 (20) G. S. T. L. 505 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ODISHA – AAR
Dated:- 31-10-2018
Order No. 04/ODISHA-AAR/2018-19
GST
SRI ANAND SATPATHY, AND SRI NILANJAN PAN, MEMBER
Present for the Applicant: Suresh H Shah, Promoter of the Company & Yash Dev Arya, C.A.
Subject: GST Act, 2017-Advance Ruling U/s 98 – Applicability of Entry No. 3 of Notification No. 12/2017-CentraI Tax to the services provided by the applicant by way of providing energy saving street lighting services including OM of the street lighting installations to Bhubaneswar Municipal Corporation (BMC).
1.0 M/s. Super Wealth Financial Enterprises (P) Ltd., (hereinafter referred to as the 'Applicant') assigned with GSTIN 21AAECS9864P1ZN having registered address at Lewis Road, Gouri Vihar, Bhubaneswar, Odisha-751002, have filed an application on 06.08.2018 under Section

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t or any State Government or any Union Territory Administration or any Local Authority or a Government Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
Entry S/ No. 3 of Notification No. 12/2017 – Central Tax (Rate) Dated 28.06.2017
Sl.No.
Chapter, Section, Heading, Group or Service Code(Tariff)
Description of Services
Rate (%)
Conditions
3.
Chapter 99
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or Local Authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under Article 243 W of the Constitut

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ly (of service) of providing lighting service to BMC for a period of 10 years, by using the Energy saving infrastructure installed by the applicant. This would include activities such as Installation of Energy saving equipment on existing street light poles of BMC, its day to day management in order to achieve energy savings and operation and maintenance of the Energy saving equipment.
c) Since there is no transfer of property in goods for a period of 10 years to EMC, the aforesaid supply would qualify as a supply of 'pure service' and hence exempt under Sl. No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.6.2017.
d) At the end of 10 years, when the ownership of Energy saving equipment is transferred to BMC, the applicant would be making a 'supply of goods' to BMC. Such a supply would not be chargeable to GST, since transfer of capital goods after being put to use are subject to valuation as per Section 18(6) of the CGST Act. As per Section 18(6), in case of supply of capital

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the contracted supply is a case of pure supply of service when there is a significant use of materials for illumination, monitoring and metering of energy consumed. In reply, the representatives of the applicant sought more time to explain the query through a written submission. Therefore. another date for personal hearing was fixed on 29.102018 under due intimation to the Applicant, the Jurisdictional Officer of State GST & the Jurisdictional Officer of Central GST. The Applicant appeared through its representatives i.e. Promoter Shri Suresh H Shah & Chartered Accountant Shri Yash Dev Arya on 29.10.2018. Further, the Jurisdictional Officer of State GST & the jurisdictional Officer of Central GST appeared in person. During personal hearing, the representatives of the applicant have submitted fresh written submission wherein they inter-alia submitted as under.
a) The applicant has a manufacturing unit at Nashik, Maharashtra for manufacturing of components of energy saving equipment. T

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e by the applicant to BMC would be covered by the exemption provided to supply of services under SI. No. 3 of the Notification 12/2017-C.T.(Rate) dated 28 6.2017, the following three aspects are required to be considered.
(i) There is supply of pure service, i.e.' there is no composite supply including supply of goods or supply is not in the nature of Works Contract.
(ii) Supply is made to a local authority
(iii) The supply is made for one of the constitutional functions of the local authority.
e) There is no doubt that the applicant has supplied services to a 'local authority' (a municipal corporation) as defined under Section 2(69) of the CGST Act. Further, provision of public amenities such as street lighting listed under Twelfth schedule of the Constitution is one of the functions entrusted to the municipality under Article 243W of the constitution
f) Since there is no transfer of property in energy saving equipment from the applicant to the BMC during the term of the co

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1-07-2017. It is humbly submitted that mere use of LED lights owned and possessed by the Applicant does not imply supply of LED street lights to the BMC. Therefore, the contract which is running for past four years is of supply of pure service and no material is being supplied under the said contract.
i) The contract only mentions providing necessary illumination by repairing and replacing the street lights, should it fail/fall below the necessary standard to ensure safety and security of citizen. The contract is for supply / provision of services. Hence, there is no supply of goods under the said contract to BMC and accordingly, in the Applicant's view, they are entitled to the exemption under the said notification (supra).
6.0 In the considered opinion of the jurisdictional Officer of State GST & Central GST, the objective of the contract between the applicant and BMC is implementation of energy conservation measures within BMC area and that the applicant besides installation of

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t the activities undertaken by the applicant do not constitute supply of pure services as it involve supply of goods. Therefore, benefit of exemption from tax in terms of S 1.3 of the notification No. 12/2017- Central Tax (Rate), dated 28.06.2017 is not available to the applicant.
7.0 Since the supply under consideration of the Authority is in pursuance to a format existing contract signed between the applicant and BMC, the relevant portion of the contract i.e. the applicant's responsibilities and scope of services listed under para 5 read with schedule-I of the contract/agreement are extracted below:
* Conducting a detailed asset survey, feeder wise marking of pales in Phase 1 and creation and maintenance of asset database during the Term of the Project;
* Metering all fixtures supplied through street lighting phase/feeders considering optimizations required for enabling metering/ installation of feeder panels on switching points:
* Witnessing the TPEA verification and energy

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orting the performance and functioning of street lighting systems covered under the Project to BMC on a daily/weekly/monthly basis in accordance with the stipulated procedures;
* Submitting a monthly Energy Savings report for every billing period along with its invoice for release of payment from BMC,
* Ensuring knowledge transfer and training of BMC staff for operation and maintenance of new energy efficient technologies installed and submitting copies of warranties to BMC;
* Transferring the street lighting system in working condition to BMC at the end of the Term.
7.1 The submissions made by the applicant, both with the application as well as in the written submission furnished at the time of personal hearing were considered. Also considered the considered opinion of the jurisdictional officers with reference to the terms of the contract relevant to this proceeding and the provisions of the CGST/OGST Acts including SI No.3 of Notification No. 12/2017-Central Tax (Rate) da

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he said notification for which it has to be understood by applying the common parlance test and general understanding. As per dictionary, pure means unadulterated and unmixed. Accordingly, pure service should mean pure unadulterated service not mixed with any other element (in this case without any mixture of goods).
7.3 As evident from the terms of the contract, the Applicant is contractually bound to replace the existing street light fittings with the energy efficient sets as per the energy conservation measures and such replacement must be of the standard enumerated in the contract (BIS Standard). During the tenure of the contract the applicant is also contractually bound to repair/replace the fittings to ensure illumination at the contracted level. The contract also involves installation of metering device, monitoring system and control system for regulated illumination. The original contract was for illuminating approximately 18000 points which has been reportedly increased to 45

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s
(a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person;”
7.4 Thus, it is not a case of supply of pure service but rather a case of supply with substantial use of goods. At the time of personal hearing, on a query raised by the authority it was explained by the applicant that during the period from 01.07.2017, till the date of hearing materials such as street Lights Control Panel and LED Bulbs etc. of value Rs. 3,89,72,117/- have been moved to Bhubaneshwar project from the manufacturing plant. This is a substantial amount and with material movement at this scale, the ultimate supply to BMC cannot be held as a case of supply of puce service. Thus, on this account, the condition is not fulfilled.
7.5 In addition, the contract between the applic

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fication No. 12/2017-central Tax (Rate) dated 28.06.2017 and matching Notification issued by the State of Odisha.
8.0 In view of the foregoing discussion, it is concluded that the activities undertaken by the applicant do not constitute supply of 'pure services' as it involves significant use of goods/materials. It is also a case of supply of works contract service by the Applicant to BMC. The benefit of exemption from tax in terms of S 1.3 of the notification No. 12/2017- Central Tax (Rate), dated 28.06.2017 is not available to the applicant. The Hon'ble Apex Court in the case of Commissioner of Customs (Import), Mumbai V. Dilip Kumar & Company [2018] 69 GST 239/95 taxman.com 327 (SC) = 2018 (7) TMI 1826 – SUPREME COURT OF INDIA has been pleased to held that “Exemption notification should be interpreted strictly, the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. When there

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The Commissioner of GST and Central Excise Versus M/s. Multicolour Projects India Ltd.
Service Tax
2018 (11) TMI 1394 – MADRAS HIGH COURT – TMI
MADRAS HIGH COURT – HC
Dated:- 31-10-2018
Civil Miscellaneous Appeal Nos.2492 & 2493 of 2018 And CMP.No.19035 of 2018
Service Tax
Mr.Justice T.S. Sivagnanam And Mrs.Justice V. Bhavani Subbaroyan
For the Appellant : Mr.Rajnish Pathiyil, SPC
COMMON JUDGMENT
(Judgment was delivered by T.S.SIVAGNANAM,J)
These appeals by the Revenue have been directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Final Order Nos.41218 and 41219 of 2017 dated 12.7.2017 raising the following substantial questions of law:-

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and Central Excise, Salem-1 instructing to withdraw the above appeals based on the Board's monetary policy circular. He would state that on account of the monetary limit involved, which is lesser than the threshold fixed by the Board's Circular dated 11.7.2018, he has been instructed to withdraw the appeals.
3. Be that as it may, it is seen that the appeals have been filed by the Revenue, which arose out of a common order passed by the Tribunal dated 12.7.2017. The Original Authority demanded service tax to the tune of Rs. 48,91,553/-. Thus, the monetary limit, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, we hold that the Department cannot pursue these appeals.
4. The letter p

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Seeks to insert explanation in an entry in notification No. 12/2017 (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017.
18/2018-GST-FTX.56/2017/Pt-III/161 Dated:- 31-10-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 31st October, 2018
No.FTX.56/2017/Pt-III/161.- In exercise of the powers conferred by sub-section (3) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of

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KHAMARUNNISA. A.A. Versus STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX OFFICER, UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI, INFOSYS LIMITED, THIRUVANANTHAPURAM AND GOODS AND SERVICES TAX NETWORK, NEW DELHI
GST
2018 (11) TMI 1262 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 31-10-2018
WP(C). No. 16863 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.C.A.CHACKO AND SMT. C. M. CHARISMA
For The Respondents : ADVS. SRI. P. R. SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, GOODS AND SERVICES T

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Naveen Rastogi & M/s. S.R. Protus Hygiene Pvt. Ltd. Versus CGST, Delhi-I
Central Excise
2018 (11) TMI 903 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 31-10-2018
Excise Appeal No. E/51901-51902/2017 EX-DB] – FINAL ORDER NOs. 53261-53262/2018
Central Excise
MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL)
Present for the Appellant: Shri. S.C. Kamra, Advocate
Present for the Respondent: Shri. S.K. Bansal, D.R.
ORDER
PER: ARCHANA WADHWA
As per facts on record, the appellant is engaged in the manufacture of various types of paper tissues, paper hand towels, paper face tissues etc. by cutting and slitting jumbo rolls of paper and were not registered with the Central Excise Department and were not paying any duty on their final product by entertaining a bonafide belief that in terms of the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise vs. S.R. Tissues Pvt. Ltd. – 2005 (186) ELT 385 (S.C.), sl

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r imposition of penalty on both the appellants. The said proceedings culminated into an order passed by the Asstt. Commissioner confiscating the goods with a redemption fine of Rs. 3,00,000/- and imposing penalty of Rs. 3,00,000/- on the manufacturing unit. Further penalty of Rs. 20,000/- was imposed on Shri. Naveen Rastogi, Director of the Unit. The said order was upheld by Commissioner (Appeals) and hence the present appeal.
4. Ld. Advocate appearing for the appellant fairly agrees that based upon the above development, another proceedings were also initiated against them proposing confirmation of demand for the past period, by invoking the extended period of limitation. The said proceedings reached the Tribunal and the Tribunal vide its order reported in 2018 – TIOL – 2486 – CESTAT – Delhi, held that the activities undertaken by the appellant amounted to manufacture. The said view was undertaken on the basis of subsequent decision of S.C. in the case of Servo Med. Industries – 2015

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.R. submits that the issue of manufacture stands settled against the assessee, in their own case. As such, he submits that the goods seized from the appellants premises, which were likely to be removed without payment of duty, stands justifiably confiscated.
6. After appreciating the submissions made by both the sides, we note that the issue of 'manufacture' is no longer res-integra, having been decided against the assessee, in their own case. However, the issue as to whether in the above facts and circumstances of the case, Revenue was justified in confiscating the goods and imposing the penalties upon both the appellants is required to be examined. Admittedly, during the relevant period, there was Supreme Court decision which held that cutting, slitting activities of jumbo rolls into smaller pieces does not amount to manufacture. The subsequent decision, which stands relied upon by the Tribunal in the assessees own case was passed on in 2015, whereas the seizure relates to July, 201

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