Goods and Services Tax

The Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt.-II-05 Dated:- 18-4-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: April 18, 2018
In exercise of the powers conferred by Section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, hereby make the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement. (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Amendment of rule 89.- The existing sub-rule (5) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, shall be substituted by the following, namely:-
“(5). In the case o

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7) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent of the amount of integrated tax determined under sub-section (5) of section 54 of the Rajasthan Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act,2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.

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

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icant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State;
(iii) any agency or organizatio

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gency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government Section 57 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable.”

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

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tory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of

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The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018.
13531-FIN-CT1-TAX-0034/2017-S.R.O. No. 149/2018 Dated:- 18-4-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 18th April, 2018
S.R.O. No. 149/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules) in rule 89, for sub-rule (5), the following sub-rule shall be substituted, namely:-
“(5). In the case of refund on account of inver

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valent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of Section 54 of the Central Goods and Services Tax Act, 2017(12 of 2017), read with Section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017), shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as an

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e Government, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an applicat

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y available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State;
(iii) any agency or organization engaged in consumer welfare activitie

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s an application in the form as specified by the Standing Committee from time to time;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government Section 57 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable.”
4. In the said rules, in FORM GST ITC-0

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in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity Code (UQC)
Qty
Value (As adjusted by debit/ credit note)
Input tax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central tax
State/Union territory tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sl.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Centr

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(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at

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Amendments in the Notification No. JC(HQ)-1/GST/ 2018/Noti/1/E-way Bill/ADM-8 (Notification No. 15A/2018), dated the 27th March 2018.
15B/2018-State Tax Dated:- 18-4-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 18th April 2018.
NOTIFICATION
Notification No. 15B/2018-State Tax.
No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8.-In exercise of the powers conferred by c

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The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018.
S.O. 179 Dated:- 18-4-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
BIHAR GOVERNMENT
Commercial Tax Department
Notification
The 18th April 2018
S.O. 179 dated 18th April 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force with effect from 18th April, 2018.
2. In the Bihar Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-
Maximum Refund Amount

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t, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilization of the money credited to the Fund for welfare of the consumers.
(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Co

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evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(i) to recommend minimum fin

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mplainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
(i) the Central Government or State Government;
(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;
(iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of2013) or under any other law for the ti

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ouncil' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-rule (4);
(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (of 2017);
(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the state tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following shall be substituted, namely:-
“** The value of capital goods shall be the invo

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ax credit/Tax payable (whichever is higher) (Rs.)
No.
Date
Central Tax
State/Union territory tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
8 (a) Inputs held in stock (where invoice is available)
8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
8 (c) Capital goods/plant and machinery held in stock
8 (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock (where invoice is not available)
9. Amount of tax payable and paid (based on Table 8)
Sr.No.
Description
ITC reversible/Tax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/Union territory Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
1.
Central Tax
2.
State/Union territory Tax
3.
Integrated Tax
4.
Cess
10.

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Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the

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Johar Ali Proprietor, Super Steel Versus Commissioner of Central Excise, CGST & ST, Indore
Central Excise
2018 (4) TMI 956 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 18-4-2018
Excise Appeal No. 51934 -51935 of 2016 – Final Order No. 51390 – 51391 /2018
Central Excise
Hon'ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon'ble Mr. V. Padmanabhan, Member (Technical)
Shri Sudhir Malhotra, Advocate for the Appellants
Shri R K Mishra, AR for the Respondent
ORDER
Per : Justice (Dr.) Satish Chandra:
The present appeals have been filed against the Order-in-Original No. 27-28/2015-16 dated 29.3.2016.
2. Brief facts of the case are that the appellant is a proprietary concern and engaged in the manufacture of MS bars, MS flats etc. His brother is also having another proprietary firm doing same business but working independently.
3. A search was conducted at the business premises on 29.3.2011. The statements of Shri Anshu Kumar Dubey, Supervisor and pr

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mall rolling mills in the rented premise. The appellant does not possess any installation capacity to produce such quantity within a period of two months which was presumed by the Department. He also submits that period of dispute is November, 2009 to January, 2011.
5. He read out para 12 of the impugned order wherein it was mentioned that extra payment which appears to have been paid to Mahesh Enterprises for more production of scrap.
6. He submits that it appears meaning thereby that the department was not having any substantial proof but demanded the duty on the basis of merely presumption and assumption.
7. He also submits that the appellant as on 31.3.2011 (after the search), has obtained the registration. It is the submission of the learned counsel that one Shri Gupta, part-time accountant was also working with other entities. He mixed up the vouchers of other firms. Learned Counsel further submits that the factory was closed soon after the search.
8. According to learned Cou

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ame for the banking authorities.
11. According to the learned Counsel, the sole basis for making the allegation is high consumption of electricity. He submits that there is heavy fluctuations and break down of the electricity during the relevant period, so to restart the furnace, more electricity is required from time to time. Lastly, he made a request to set aside the impugned order.
12. On the other hand, learned representative of the department has justified the impugned order. He submits that the statement of supplier Mr. Imran Khan, partner of M/s. Bombay Scrap, was recorded on 18.1.2011, where he deposed that he was the owner of the plot. As per the agreement, assessee-appellant has paid the electricity bill for the period under consideration. Learned representative also submitted that the bills were submitted before the lower authorities, have proved that the electricity consumption was very high as per the table given in paragraph 18 of the impugned order. He submits that app

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vouchers were genuine. At the same time, the appellants submitted that fake vouchers were generated to show high turn over for obtaining the loan from the Bank. To this effect, the learned Counsel has produced a copy of the letter dated 15.2.2011 which was addressed to the Senior Branch officer, Vijaya Bank and the same was received in the bank. In the said letter, the appellant has demanded the credit limit of Rs. 150 lakh. Be it as it may. Except these two evidences as mentioned above, no other corroborative evidence was collected by the department. No buyer of the finished goods was found or examined. No vouchers pertaining to raw material supply or inputs was found during the course of search. Other evidence regarding inputs, labour, transport were also not collected by the department. In a number of case laws including Shiv Kripa Ispat Pvt. Ltd. [2009 (235) E.L.T. 623 (Tri. – LB)], it was observed that the clandestine removal is a very serious charge for which substantial evidenc

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Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
21/2018 Dated:- 18-4-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 21/2018 – Central Tax
New Delhi, the 18th April, 2018
G.S.R. 378 (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 makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty str

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s Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a

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is presided over by the Chairman or Vice-Chairman and attended by a minimum of three other members.
(6) The Committee shall have powers –
(a) to require any applicant to get registered with any authority as the Central Government may specify;
(b) to require any applicant to produce before it, or before a duly authorised officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(e) to require any applicant, in case of any default, o

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nt in consumer welfare activities of an applicant;
(l) to make guidelines for the management, and administration of the Fund.
(7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare act

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in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(c) 'application' means an application in the form as specified by the Standing Committee from time to time;
(d) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
(e) 'Committee' means the Committee constituted under sub-rule

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the date of invoice”;
(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
“FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal name
3.
Trade Name, if any
4.
Address for future correspondence
5.
Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
Sr.
No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery
Unit Quantity
Code (UQC)
Qty
Value (As adjusted by debit / credit note)
Input tax credit/
Tax payable (whichever is higher) (Rs.

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4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax
(b) State/Union territory tax
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________
Date – dd/mm/yyyy
Instructions:
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source

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oaded while filing the details.”;
(v) for FORM GST DRC-07, the following shall be substituted, namely:-
“FORM GST DRC-07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order No. (b) Order date (c) Tax period –
2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
1
2
3
4
5
6
7
8
9
Signature
Name
Designation”.
[F. No.349/58/2017-GST (Pt.)]
(Mohit Tewari)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 1

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wrong availment of ITC and reversal thereof
Query (Issue) Started By: – BalKrishan Rakheja Dated:- 17-4-2018 Last Reply Date:- 19-4-2018 Goods and Services Tax – GST
Got 4 Replies
GST
A dealer availed ITC amounting to ₹ 5.25 Crore of CGST in the month of July 2017 as input tax credit without receiving the goods and also availed the same amount as transitional credit in the month of Sept 2017 in respsect of stock held with the excise invoices. As the ITC credit availed in the month of July 2017 was not available therefore he was asked to reverse the same immediateley. But he reversed the same in the month of February 2018 from the IGST Credit. Moreover he utilized this amount (wrongly credit availed in July 2017) for payme

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to him
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
(1) NO
(2) Yes. Now interest is chargeable even if taken but not utilized. You have taken and used both wrongly.
(3) Yes.
(4) The dealer will have to pay GST in cash as no credit was legally available to dealer.
In case the dealer deposits due GST along with interest on his own i.e. without show cause notice he will get the benefit of reduced penalty.
Reply By YAGAY AND SUN:
The Reply: We understand that It is very grave offence. Please check the appended News. Chartered Accountant and Excise Officer Arrested for Wrongful IPT Claim worth 52 Crore
A Chartered Accountant and an excise and taxation department officer (ETO), namely Rajesh Arora and Gaurav Bahal h

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SIKA Block Joining Mortar classified under tariff item 3214 90 90, not eligible for residuary heading 3824, says AAR.
Case-Laws
GST
Classification of goods – SIKA Block Joining Mortar – a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant’s product, namely ‘Sika Block Joining Mortar’ is already specified under tariff item 3214 90 90, heading 3824 does not come into the picture. – AAR
TMI Updates – Highlig

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Rupam and Pailab Classified as Medicaments Under Heading 3004, Affecting GST Tax Treatment for Skin Disorder Products.
Case-Laws
GST
Classification of goods – skin care preparations – only the products, Rupam (Pimple pack) and Pailab (Anti-crack cream) of the list of their products are offered for treatment or prevention of specific skin disorders – only these products are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975 – AAR
TMI Updates – Highlights, q

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ITC on canteen
Query (Issue) Started By: – Shankar Nayakar Dated:- 17-4-2018 Last Reply Date:- 24-1-2019 Goods and Services Tax – GST
Got 25 Replies
GST
Dear sir,
we are manufacturing co. and having canteen facility also in co. premises.
third party is cooking here and raise invoice with GST to us., we are paying him with GST.
however company is charging nominal fee from employees.
in this scenario, ITC is eligible or not?
Reply By Alkesh Jani:
The Reply:
Sir, In my point of view ITC is not available.
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Section 17(5) of CGST Act, 2017. Moreover, it has no nexus with the business or furtherance of business.
Reply By Shankar Nayakar:
The Reply:
sir, please refer attached copy of AAR, where it is stated that in GST Scenario, providing of canteen service is called as "outward supply"
http://keralataxes.gov.in/wp-content/uploads/2018/04/C3.531.18_Canteen_Services.pdf
kindly inform, can we avail ITC on that i

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SETHI:
The Reply:
Valuation under Valuation Rules has to be determined, if an assessee is unable to determine valuation under the Act due to various factors. Rules are not preferred to the Act. Rules are meant for "help" Rules cannot override the Act.
Reply By subramanian vijayakumar:
The Reply:
I endorse sethi ji view he can not claim and avail ITC
It is outdoor catering
Reply By KASTURI SETHI:
The Reply:
ITC in respect of 'Catering (Food and Beverage etc) & 'Works Contract Service' on the same taxable output service is virtually denied.
Reply By CASusheel Gupta:
The Reply:
Issue – Valuation as per Act/Rules
Section 15 (1) on valuation states – The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply
This sub sectio

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h or as an element of a taxable composite or mixed supply”.
We need to read the exception which allows ITC where inward supply of food and beverages, outdoor catering are used for making outward supply. As such where a banquet hall, sub contracts supply of food and sub-contractor charges GST, the banquet hall can take input.
But the restriction has been put by notification 11/2017, where caterer is charging GST @ 5% he cannot take ITC. Even a caterer can take input if he is charging 18%.
Comments of experts are welcome.
Reply By Himansu Sekhar:
The Reply:
Value addition is not a factor to determine the ITC. No where it has been mentioned. The requirement of the Law has to be observed to get the benefits of ITC. The credit is not allowable when specifically barred under Sec. 11(5).
Reply By JAIPRAKASH RUIA:
The Reply:
Humbly but Surprisingly, when Mr. Sushil Gupta is raising some points clearly producing the provision of the act and rule, most of the expert preferring to give ver

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their knowledge and experience in respective field of taxation. Due to paucity of time sometimes an expert gives reply in brevity which also serves purpose. When all the experts contribute profusely, the querist gets a very clear picture of the issue. All experts welcome the views of others wherever any expert gives perfect reply. We are thankful to TMI for according such a useful platform where we can express our views based on knowledge, education, and experience and the same are perused by various persons (unlimited number of visitors of this site) not only in India but also abroad.
Reply By JAIPRAKASH RUIA:
The Reply:
Sir, I have high regards for all the experts. I am sorry if I have hurt some one, my intention was not that but to raise the standard of this august platform with it's democratic character.
Reply By uday kumar:
The Reply:
Sir,
I am in consonance with the expert's view that credit is not admissblad, not withstanding that the service is utilised in the co

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on classification matters. Too many cooks spoil the broth.
There should be only one AAR.
Reply By Rakesh Chitkara:
The Reply:
Reply No.14 / 30 April by Hon'ble Mr Jaiprakash ji Ruia : Emplying the word HEALTHY : Unable to fathom usage in that sentence. Will he kindly elaborate the intent and meaning behind using this word ?
I tried raising standard of debate but failed. Did the next best thing : raised the level of table. Will that suffice Sir ?
Reply By JAIPRAKASH RUIA:
The Reply:
I Apologize to experts. The only intention of the post was that learners like me learn lot of thing from what experts post giving their valuable time and a detailed discussion add experience to us.We know that expert like you get very less time to communicate on such platform but still we expect that you all shower your knowledge and experience. Sir, You have a rich experience in Indirect taxation, I request you to be more active on discussion board and provide guidance to us. I also want to lear

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Clarification on the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4
GST
Dated:- 17-4-2018

Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below:
For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnishe

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Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.
Case-Laws
GST
Classification of supply – UPS along with the battery – cannot be held as naturally bundled – The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. – AAR
TMI Updates – Highlights, quick notes, marquee, annotation, news

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Applicant Exempt from GST Registration; Must Comply with Reverse Charge Rules u/s 9(3) and Section 5(3) IGST Act.
Case-Laws
GST
The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act

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Overseas Education Advisory Services in India Subject to GST; Not “Export of Services” Per IGST Act Section 2(6)(iii).
Case-Laws
GST
Overseas Education Advisory services – promotion of courses of foreign universities among prospective students – The place of supply is the territory of India – As the condition under section 2(6)(iii) of the IGST Act is not satisfied – The activity does not qualify as “Export of Services” – AAR
TMI Updates – Highlights, quick notes, marquee, annot

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State Authorities Can Enforce CGST/IGST Provisions, Not UPGST, in Inter-State Trade Per IGST Act Section 20(xv) Compliance.
Case-Laws
GST
Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can also enforce the provisions of C.G.S.T. Act 2017 or I.G.S.T. Act 2017, but it does not mean that they can apply the provisions of U.P.G.S.T. Act 2017 or Rules made thereunder to cases

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Migration to Regular from composition scheme
Query (Issue) Started By: – Vivek anandhan Dated:- 17-4-2018 Last Reply Date:- 18-4-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert
We are now in composition category in GST. now we want to migrate to Regular category. Whether we can take credit on stock in which GST paid. In case of credit eligible please inform what form need to be filed.
Regards
Vivekanandhan
Sunbeam Generators Pvt Ltd
Reply By KASTURI SETHI:
The R

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sale of exempt goods liable to tax for composition dealer
Query (Issue) Started By: – prasanna Hegde Dated:- 17-4-2018 Last Reply Date:- 20-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
whether composition dealer is required to pay tax on sale of exempted goods along with taxable goods @ 1% kindly inform
Reply By Alkesh Jani:
The Reply:
Sir, in my point of view, Yes you are required to pay GST on each bill of supply. You are also required to pay tax in terms of Rules 5(*d) and (e) of the CGST Rules, 2017.
Reply By KASTURI SETHI:
The Reply:
As per Section 10(1)(a) of CGST Act, 2017, the tax will be charged on one percent of the turnover in State or turnover in Union Territory in case of a manufacturer.
The definitio

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What is the VAT/ service tax rate ?
Query (Issue) Started By: – Arijit Das Dated:- 17-4-2018 Last Reply Date:- 17-4-2018 Goods and Services Tax – GST
Got 5 Replies
GST
In June we paid a facilities & upkeep fee with the hostel rent. That facilities fee had vat or service tax ? What was the amount, because we don't have the receipt. Our college is now charging 18% GST on the 15000 facilities charge i.e 2700. What should be the actual payable after deducting the VAT/service tax we have already paid.
Reply By Ganeshan Kalyani:
The Reply:
Sir, three instances are to considered to arrive at the rate. Service provided , invoice raised and money paid. If two of the instances are before GST then erstwhile tax rate will be applicab

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SERVICE OF NOTICES UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 17-4-2018

The statutory provisions for service of notices etc in certain circumstances are provided in section 169 of the CGST Act, 2017.
Methods of Service of Documents
Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows:
(a) By giving or tendering it directly or through a messenger or courier to the addressee or the taxable person or to his manager or to person duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or
(b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any

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ial pronouncements under erstwhile law are relevant :
* In Saradha Travels v. CST, Chennai 2014 (7) TMI 884 – MADRAS HIGH COURT it was held that pasting adjudication order on premises of assessee under a Mahazar before two independent witnesses, when assessee was not available in premises and premises was also locked, is a valid service under section 37(1)(b) of Central Excise Act, 1944.
* In Saral Wire Craft Pvt. Ltd v. CC, CE & ST 2015 (7) TMI 894 – SUPREME COURT where adjudication order was served on kitchen boy of the assessee, it was held to be not a proper service. As per section 37C of the Central Excise Act, 1944, notice must be served to the person for whom it is intended or his authorized agent under proof of acknowledgment. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The judgment lays down the pre-requisite for issuance of notice. Any notice

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tment served notice at correct address of assessee, but it was returned by the postal authorities with the remark, that the addresses refused to accept the notice. It was held that there was no dispute about his identity, so it amounted to sufficient and adequate service of notice i.e., deemed to be served.
What documents require service
Service may be required in relation to any of the following :
(a) Any decision
(b) Any order
(e) Other communication such as letter of enquiry, notice of hearing, seeking details or information, audit report, recovery notice etc.
These terms have not been defined but shall take their meanings under General Clauses Act. Such communications are required for administration of the tax law under various provisions.
When deemed to be served
Every decision, order, summon, notice or any communication shall be deemed to have been served to the addressee on the date on which it is tendered or published or a copy thereof is affixed in the manner as prov

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ending order by speed post was held to be a valid compliance with section 37C of Central Excise Act, 1944. Hence, where assessee had not given forwarding addressing for communication, envelope was returned back undelivered and revenue made an attempt to serve assessee by pasting order on factory gate, it was considered to be valid compliance.
* In Jay Balaji Jyoti Steels Ltd. v. Cestat, Kolkata ( 2015 (1) TMI 859 – ORISSA HIGH COURT where order was sent by speed post, it was held that post office issues receipt for both – by registered post and by speed post. Hence, both have to be treated as registered post in view of section 28 of Indian Post Office Act, 1898. Only difference between the two is that charges payable are normally higher for 'speed post' for delivery at an early date. Further, insertion of 'or by speed post with proof of delivery' after the words 'sending it by registered post with acknowledgement due' in section 37C(1)(a) of Central Excise Act

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M/s Tekno Valves Versus Commissioner of CGST & Central Excise, Kolkata.
Central Excise
2018 (8) TMI 398 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 17-4-2018
Appeals No. E/75592/2018 – FO/A/76398/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri Sourabh Bagaria, Advocate for the Appellant (s)
Shri D. Halder, A.C. (AR) for the Respondent (s)
ORDER
Per Shri P. K. Choudhary :
This is the second round of litigation before the Tribunal. In its earlier order, the Tribunal had remanded the matter for denovo adjudication.
2. Briefly stated, the facts of the case are that the appellant is a manufacturer of gas valves classifiable under chapter 84 of the First Schedule to Central Excise Tariff Act, 19

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respective transporters and that the appellant has all along stated the credit availed in its statutory returns and therefore, the department had knowledge of the credit being availed by the appellant.
4. The ld. AR for the Revenue reiterated the findings of the lower authorities.
5. Heard both sides and perused the appeal records.
6. For proper appreciation of the facts, the relevant para of the Tribunal's earlier order is reproduced:-
“I find that it is not in dispute that requisite document was neither produced before lower adjudicating authority nor before the Ld. Commissioner (Appeals). In these circumstances they are required to be examined. In view of the above, the case is remanded to the lower adjudicating authority to decide

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above.”
7. I find that this issue has been settled by the decision of the Hon'ble Karnataka High Court in the case of Commr. v. ABB Ltd. reported as 2011 (23) STR 97 (Kar.), where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008. I note that the decision of the Hon'ble Calcutta High Court in the case of Commissioner of Central Excise v. M/s Vesuvious India Ltd. reported as 2014 (34) S.T.R. 26 (Cal.) is in favour of the Revenue. However, the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Belgaum v. M/s Vasavadatta Cements Ltd. in Civil Appeal Nos. 11710/2016 has put this issue to rest. The Hon'ble Supreme Court held that the benefit of credit was

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M/s. Prakash Agencies Versus CST, Chennai (presently as The Commissioner of GST & CE Chennai South Commissionerate)
Service Tax
2018 (7) TMI 267 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-4-2018
ST/MISC/41102, 41216/2017 & ST/408 – 409/2011 – FINAL ORDER No. 41119-41120/2018
Service Tax
Smt. Archana Wadhwa, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri Shaikh Abool Samad Ahmad, C.A, For the Appellant
Shri A. Cletus, ADC (AR) For the Respondent
ORDER
Per: Archana Wadhwa
The miscellaneous applications for change of cause title have been filed by the Revenue due to change in the jurisdiction of the appellant and change in address of the respondent. The present jurisdiction and add

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e tax in respect of the same.
3. We find that the issue is no more res integra and stands settled by the Hon'ble Supreme Court in the case of UOI & Others Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. – 2018 (3) TMI 357 -SC. The said decision stands followed by this Bench of the Tribunal in the case of CCE Salem Vs. M/s. Mukesh & Associates, vide Final Order No. 40801 – 40804/2018 dated 15.03.2018, laying down that no demand can sustain in respect of reimbursable expenses.
4. By following the above decisions, we set aside the impugned orders and allow both the appeals with consequential reliefs to the appellants.
5. Miscellaneous applications are also get disposed of.
(Order dictated and pronounced in the open court)

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M/s. L & T Howden Limited Versus Commissioner (Appeals), GST and Central Excise – Surat-I
Service Tax
2018 (6) TMI 1197 – CESTAT AHMEDABAD – TMI
CESTAT AHMEDABAD – AT
Dated:- 17-4-2018
ST/10480/2018-SM – A/10883/2018
Service Tax
Dr. D. M. Misra, Member (Judicial)
For Appellant (s) : Shri Jigar Shah, Advocate
For Respondent (s): Shri Jeetesh Nagori, AR
ORDER
Per : Dr. D. M. Misra
Heard both sides.
2. This is an appeal filed against the order-in-appeal No. CCESA-SRT (APPEAL)PS-178/2017-18 dated 13.11.2017 passed by Commissioner (Appeals), GST, and Central Excise-Surat.
3. The short issue involved in the present Appeal is: whether the appellant are entitled to Cenvat credit of service tax paid on 'Garden Mainten

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Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-req.
11/2018 Dated:- 17-4-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN: I.P. ESTATE: DELHI-02
F. No. 3(155)/Policy-GST/2018/58-63
Dated: 17/04/2018
CIRCULAR No. 11/2018
Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-req.
Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Govt. of India has issued Circular No. 39/13/2018-GST dated 03/04/2018 regarding setting up of an IT Grie

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le glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal.
Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law.
These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of

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M/s Vasu Construction Company Versus Commissioner of Goods and Service Tax, Panchkula
Service Tax
2018 (5) TMI 1361 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 17-4-2018
Appeal No. ST/60117/2018 – A/62238/2018-SM[BR]
Service Tax
Mr. Ashok Jindal, Member (Judicial)
Shri. R.R. Yadav, Consultant- for the appellant
Shri. Vijay Gupta, AR- for the respondent
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time barred.
2. The facts of the case are that the appellant provided services of construction to Haryana State Housing Board and did not pay service tax thereon. It was alleged that the appellant is providing taxable service to Haryan

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ate of Haryana & Others reported in 2016 (44) STR 195 (P&H) as held that the State Housing Board of Haryana is a Governmental authority and no service tax is payable on any service provided to them. But the appellant was not part of the said case, therefore, they are not entitled for refund claim. Against the said order, the appellant is before me.
4. The ld. Counsel for the appellant submits that the ld. Commissioner (A) has fell an error holding that the appellant was not part of the order of the Hon'ble High Court in the case of Bharat Bhushan Gupta & Company (Supra), in fact, the appellant was also one of the petitioner in the said case Civil Writ Petition No. 21082/2015 and the same is the part of that order. Therefore, the rejection

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Punjab and Haryana, in the case of the appellant themselves deciding that they are not liable to pay service tax on 11.08.2016, whereas, the refund claims were filed by the appellant on 11.05.2016, which is prior to the decision of the Hon'ble High Court of Punjab and Haryan. In that circumstances, it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee's entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum. Admittedly, in this case the Hon'ble High Court of Punjab and Haryan, in appellant's ow

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M/s Imperial Auto Industries Ltd. Versus Commissioner of CGST, Gurugram
Central Excise
2018 (5) TMI 1354 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 17-4-2018
Appeal No. E/60071/2018 – A/62240/2018-SM[BR]
Central Excise
Mr. Ashok Jindal, Member (Judicial)
Shri. Amrinder Singh, Advocate- for the appellant
Shri. G.S. Dhillon, AR- for the respondent
Per Ashok Jindal:
The appellant is in appeal against the impugned order wherein interest on delayed refund has been rejected by the authorities below.
2. The facts of the case are that on persuasion of the department is that the appellant is not entitled to avail cenvat credit. The appellant reversed an amount of Rs. 5,92,815-/ under protest and filed the r

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he appeal of the appellant before me is with regard to the claiming interest on the delayed refund of Rs. 5,92,815/- after three months from the date of filling the refund claim i.e. 22.01.2014 till its realization. Both the authorities below have rejected the claim of interest on the premise that as refund claim has been sanctioned in pursuant to the order of the Commissioner (A), therefore, they are not entitled to claim interest for the earlier period. Against the said order, the appellant is before me.
3. The ld. Counsel for the appellant submits that the issue has been settled by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. reported in 2011 (273) ELT 3 (SC), therefore, the appellant is entitled for claim of interest

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tories Ltd. (Supra) is not applicable to the facts of this case, in that circumstances, the appeal is to be dismissed.
5. Heard the parties and considered the submissions.
6. After appreciating the arguments advanced by both the sides, I find that the short issue involved in the matter is that whether the appellant is entitled to claim interest after three months from the date of filling the refund claim till its realization or not?
7. The same issue was decided by the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. (Supra), wherein, it has been held that the assesseee is entitled to claim interest on delayed refund after three months from the date of filling the refund claim till its realization. The sole contention of the l

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