Goods and Services Tax

2018 (4) TMI 1139 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 5 (All.) – Seizure of goods – Section 129(1) U.P. GST Act – E-Way bill not downloaded – Held that: – it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed – Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner's vehicle and goods which have been seized may be released forthwith – petition disposed off. – WRIT TAX No. – 873 of 2017 Dated:- 4-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respondent: C.S.C., A.S.G.I. JUDGEMENT Heard Shri R.R. Kapoor, learned counsel for the petitioner and

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2018 (3) TMI 444 – CESTAT CHENNAI – TMI – Change of cause title – change from Commissioner of Central Excise, Chennai – II to the principal Commissioner of GST and Central Excise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction – Held that: – the miscellaneous applications for change of cause title allowed – application allowed. – E/MISC./40685 to 40695/2017 in E/40732 to 40741/2017 – MO/40017-40026/2018 – Dated:- 4-1-2018 – Ms.

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2018 (1) TMI 768 – RAJASTHAN HIGH COURT – 2018 (10) G. S. T. L. 291 (Raj.) – Maintainability of appeal – supply of the documents which sought to be relied – Held that: – the issue is covered by the decision of the Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata [2008 (12) TMI 28 – SUPREME COURT], and it was binding upon the officer to follow the said decision, otherwise any damage to the petitioner will be recovered from erring officer for not following the judgments which are binding and it will be open for the court to pass an appropriate order for recovery of the amount from the officer – this exparte order is passed in view of the fact that inspite of representation made for supplying documents, the same has not been supplied. The officer will now act in accordance with law and will not proceed arbitrarily, without giving proper opportunity to the petitioner.
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Petition disposed off. – D. B. Civil Writ Petition No. 218 / 2018 Dated:- 4-1-2018 – K.

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prayer No.2. 2. Counsel for the petitioner has contended that show cause notice was issued. The petitioner made representation for supply of the documents which sought to be relied by the department but the same was not accepted inspite of decision of this court in PGO Processors Private Ltd. vs. Commissioner, C. Ex. 2000 (122) ELT 26 (Raj.) and decision of Supreme Court in Kothari Filaments vs. Commissioner of Cus. (PORT), Kolkata 2009 (233) ELT 289 (SC) wherein it has been observed as under:- 8. Mr. J.K. Srivastava, learned Counsel appearing on behalf of the appellant, submitted that before the impugned order was passed by the authorities of the Customs Department, admittedly an enquiry was conducted at various places. However, the documents collected during the said enquiry were not supplied to them although reliance was placed thereupon and, thus, the principles of natural justice have been violated. 15. The statutory authorities under the Act exercise quasi-judicial function. By

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whatsoever that in law he is entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. 18. In view of the aforementioned settled legal principles, there cannot be any doubt whatsoever that the principles of natural justice have been violated in this case. 3. He also relied upon the decision of this court in M/s. Patron Detective and Security Service (D.B. Central/Excise Appeal No.5/2014) decided on 11.10.2017 wherein it has been held as under:- 2. This Court while admitting the appeal on 30.03.2015, framed following substantial question of law:- (1) Whether non supply of resumed records which are relied upon in SCN and adjudication order constitute violation of principles of natural justice, when not provided in spite of preliminary objections and request letters? (2) Whether onus of proving classification was on the part of appellant when all the resumed and relied upon documents were n

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he documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they were seized. Further, at the time of issue of Show Cause Notice, a clause may be incorporated in the Show Cause Notice stating that un-relied upon documents/records may be collected by the persons within 30 days of receipt of Show Cause Notice. The Show Cause Notice should also include the name and designation of the officer responsible for returning such documents/records. 5. He also relied upon the Circular No.207/09/2006-CX. dt. 8.9.2006 wherein it has been provided as under:- 2. In this regard, your attention is invited to the Board s Circular No.42/88-CX, dated 24.05.1988 and No.48/88-CX.6 dated 10.06.1988. As per these circulars, the documents/records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these i

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2018 (1) TMI 370 – CESTAT KOLKATA – TMI – Clandestine removal – Sponge iron – credibility of the documentary evidence on which demand was raised – Held that: – the Department could not adduce any evidence to establish the clandestine removal of goods without payment of duty. There is no dispute that the assessee admitted the clearance of the goods – the imposition of penalty under Section 11AC of the Central Excise Act on the appellant company is justified.
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Penalty on Director – Held that: – the Director of the assessee company had admitted the clearance of the goods and paid the duty. There is no material available on record that the Director of the assessee company was involved in such clandestine removal of the goods – penalty set aside.
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Appeal allowed in part. – Excise Appeal Nos. E/76775/17 (C.O. 76173/17) & E/76776/17, E/76712/17(C.O. 76172/17), E/76713/17 – Final Order No. FO/75010-75013/2018 – Dated:- 4-1-2018 – Shri P. K. Choudhary, Hon ble Judicial Member Sri Anj

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g through the chart admitted the clearance of the goods without payment of duty and deposited a Cheque of ₹ 20.00 Lacs admitting the duty liability. A Show Cause Notice dated 26.05.2015 was issued proposing demand of duty along with interest and to impose penalty on the assessee and Shri Naresh Kumar Sharma, Director of the assessee company. The Adjudicating authority confirmed the demand of duty of ₹ 20,01,848.00 along with interest and imposed penalty of equal amount of duty on the assessee and also imposed a penalty of ₹ 5.00 Lacs on Shri Naresh Kumar, Director of the appellant company and also appropriated the amount of duty of ₹ 20,01,848.00 as deposited by the assessee. By the impugned Order the Commissioner (Appeals) upheld the confirmation of duty along with interest and modified the Adjudication Order to the extent that the penalty imposed on the assessee and its Director are set aside. Hence, the Revenue filed these appeals for imposition of penalty on

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e details of the consignment was sponge iron cleared from the factory of the assessee without issuing the Central Excise Invoices, is not under dispute. Therefore, there is no need to go into the facts of recovery of the said documents. In my considered view, the chart of Cash Sales is a primary evidence for clandestine removal of the said goods and therefore I am unable to agree with the finding of the Commissioner (Appeals). Accordingly, the imposition of penalty under Section 11AC of the Central Excise Act is justified. I find that the Director of the Assessee had admitted clearance of the goods on showing the chart and paid the duty. There is no material available on record that the Director of the Assessee was involved in such clandestine removal of the goods. Hence, the Commissioner (Appeals) has rightly set aside the penalty on the Director of the Assessee. 4) The brief facts of the Appeal Nos.E/76712/2017 (C.O.-76172/2017) and E/76713/2017 are that M/s. Jaishree Steels Pvt. Ltd

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on the assessee and also imposed penalty of ₹ 5.00 lacs on Shri Shyam Bihari Makharia, Director of the appellant company and also appropriated the amount of duty of ₹ 19,64,078/- has deposited by the assessee. By the impugned order the Commissioner (Appeals) upheld the confirmation of duty alongwith interest and modified the adjudication order to the extent that the penalty imposed on the assessee and it s Director are set aside. Hence the Revenue filed these appeals for imposition of penalty on the assessee and it s Director, the respondent herein. 5) I find that the Commissioner (Appeals) observed that the department did not undertake any further investigation to examine the involvement of the Director of the assessee company and also could not record any evidence of clandestine removal of the said goods and therefore he set aside the penalties imposed on the respondents. 6) It is also observed that the Department could not adduce any evidence to establish the clandestine

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Goods and Services Tax – 27/01/2018 – Dated:- 4-1-2018 – Circular No. 27/01/2018-GST F. No. 354/107/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 04th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg. Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf. S. No. Questions/ Clarifications sought Clarifications 1 1. Will GST be ch

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ed is ₹ 8000, GST shall be charged at 18% on ₹ 8000. 3. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST. 4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply. 5. Declared tariff at the time of supply would apply. 6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levied @ 28% on ₹ 7000/-. 2 Vide notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services)

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s, GST @ 28% would apply on entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value. 3 The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-. 4 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notificat

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meant for residential or lodging purposes provided by a person having turnover below ₹ 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of CGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of CGST Act, 2017. 6 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service:- 1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] 2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Year Book] 3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] The books are printed/ published/ sold

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Goods and Services Tax – Started By: – RAVI SAPRA – Dated:- 3-1-2018 Last Replied Date:- 8-1-2018 – How to show pure agent receipts in GSTR1 ? – Reply By Ganeshan Kalyani – The Reply = In my view it should be shown in table 8 , exempted sale. However, i welcome views of my collegue experts on this please. – Reply By KASTURI SETHI – The Reply = Pl. elaborate your query. How you are pure agent ? What is actual service ? Are you eligible for exemption ? Do you fulfill the conditions of 'pure agent, in terms of GST law ? Valuation Rules ? All these aspects are to be examined first before replying to your query . – Reply By RAVI SAPRA – The Reply = Thanks for your contribution. My submission as desired is as under:- Pure Agent Services are neither covered under exempt supply nor under nil rated supply I become pure agent as I pay custom duty or freight on behalf of my client. There is no markup in the price and I fulfill all the other conditions of Pure Agent. Rule 33 of CGST Rules 201

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GST or not ? Also read article of Sh.Vinod Chaurasia, an expert published in the 'Expert – Articles'. Title is 'Concept of Pure Agent'. Go through this article and, thereafter, you may seek clarification. There is no specific Column for 'pure agent'. It falls under, Taxable Outward Supplies . – Reply By KASTURI SETHI – The Reply = Pure agent services are exempted in 'Works Contract Service/Construction Service' with conditions imposed. – Reply By YAGAY AND SUN – The Reply = Please go through the definition of Pure Agent and the concept would be clear to you regarding how to deal this aspect in returns. – Reply By RAVI SAPRA – The Reply = Read the article of Sh. Vinod Chaurasia. Accordingly my receipts falls under the category of pure agent. No where this article deals with showing of these receipts in GSTR1. As for as concept of pure agent, it is very clear. Only issue is with its presentation in GSTR1. – Reply By KASTURI SETHI – The Reply = Have you tri

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f Supply, hence even if you raise Invoice separately, then also the same shall not be placed anywhere in Table 8. – Reply By RAVI SAPRA – The Reply = Dear Mr.Sanjay, This way we will be dealing with the same issue in two ways. One where combined bills are raised, value as pure agent receipt is added in Invoice Value and where separate invoices are raised, the same is ignored in GSTR1 not being a part of GST supply. – Reply By CS SANJAY MALHOTRA – The Reply = In both cases, whatever approach you follow, pure agent service is nowhere reflected in taxable value under any table or head. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Malhotra. – Reply By Ganeshan Kalyani – The Reply = Challenging. – Reply By KASTURI SETHI – The Reply = JUST FOR ADDITIONAL KNOWLEDGE OF QUERIST This is an extract from an article prepared by NACEN, Faridabad and available on CBEC's site. A pure agent concept is an important one for businesses as it has direct implications on th

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figures shown in 26AS and in our Balance Sheet are different from one filed in GST returns than the notices are bound to come from the department. – Reply By CS SANJAY MALHOTRA – The Reply = Mr. Ravi,Experts have shared their opinions. To follow the same or not is your action step.If you make payment on someone behalf, the same is not Supply as neither the Invoice is on you nor you have received services. This is not new concept, was available in Service Tax also and you must be following some criteria while submission of Service Tax Returns also.Recovery of any payment made on someone's behalf appears as Payment Advice entry at the Bottom of Invoice and is no way part of Taxable Value and considered as Supply.Check your accounting entries. You debit your Customers account and Credit Bank account. No Income / Expense is either Dr / Cr, then how will question of GSTR Returns Vs Annual Returns or Balance Sheet variances arises.Try to respect views of all Experts in this forum as thes

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Goods and Services Tax – GST – Dated:- 3-1-2018 – The growth of different sectors of an economy depends on a number of factors, including structural, external, fiscal and monetary factors (which is partly reflected by demonetisation). Therefore, it is not possible to pinpoint the impact of demonetization and GST on sectoral outputs. India s Import and Export data (month-wise) for the Financial Years 2016-17 and 2017-18 along with growth rate is as under: Month Value of Import (in US $ Million) Growth Rate (in %) 2017-18 2016-17 April 38209 25689 48.73 May 38317 28286 35.46 June 36983 30917 19.62 July 33986 29305 15.97 August 35561 29303 21.36 September 37628 31839 18.18 October 37117 34495 7.60 TOTAL 257800 209835 22.86 Month Value of Expo

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Note: As per estimates released by Central Statistics Office Details of revenue generated from central excise & customs duty during the last 12 months is as under: Sl. No. Month Central Excise (in Rs. Crore) Customs Duty [On Export/ Import] (in Rs. Crore) 1 December, 2016 33159 18820 2 January, 2017 34089 18974 3 February, 2017 31927 18797 4 March, 2017 35386 21665 5 April, 2017 31817 20764 6 May, 2017 34150 22051 7 June, 2017 25007 21147 8 *July, 2017 21150 30327 9 *August, 2017 18960 31535 10 *September, 2017 18191 31217 11 *October, 2017 17367 29536 12 *November, 2017 18127 28631 Note: * w.e.f 1st July, 2017 the CVD/SAD on Imports, Non-Petroleum component of Central Excise duty and complete Service Tax have been subsumed under GST. T

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Goods and Services Tax – Started By: – JATIN SHAH – Dated:- 3-1-2018 Last Replied Date:- 6-1-2018 – We have issued a scheme that if a distributors achieves sale of 10 lacs we will give him Air conditioner. co. is situated at Maharashtra and distributor is in Karnataka. if we buy AC from Karnataka with bill in the name of Company in Maharashtra can we claim credit in GST in Maharashtra. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 17 (5) (h) of CGST Act, 2017 notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. The air-co

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is not discount . It is post sale or post supply incentive. It is out of the definition and scope of discount because such incentive does not conform to the parameters of Section 15 of CGST Act. It cannot be termed as 'prior known'. There is element of uncertainty whether sale target will be achieved or not. Hence neither discount admissible nor ITC is admissible. – Reply By Himansu Sekhar – The Reply = First thing, the bill will mention, cgst and sgst of Karnataka, the said credit of cgst and sgst will not be available in Maharashtra.Second thing, in the case of free samples, FAQ has been released which mentions about reversal of credit. The same analogy if applied here, credit will not be available. Moreover the supply is without

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Goods and Services Tax – Started By: – Ramakrishnan Seshadri – Dated:- 3-1-2018 Last Replied Date:- 5-1-2018 – Dear Sir,We have received a professional invoice for design service .In that invoice they have claimed an advance.For that advance they have charged gst.Whether gst has to be paid on advances for services.Experts please confirm.Thanks & Regards,S.Ramakrishnan – Reply By KASTURI SETHI – The Reply = Yes. GST is payable on advance in respect of services. – Reply By YAGAY AND SUN – The

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Goods and Services Tax – Started By: – Ravikumar Doddi – Dated:- 3-1-2018 Last Replied Date:- 5-1-2018 – What is the rate of tax under composition wherein applicant running canteen at theatre, all inward purchase from local regd delaers only there is no cooking/manufacturing , is it 1% or 5% – Reply By KASTURI SETHI – The Reply = As per legal definition of restaurant, you to pay 5% under composition scheme. – Reply By YAGAY AND SUN – The Reply = Only manufacturer under Composition Scheme are re

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 3-1-2018 Last Replied Date:- 28-8-2018 – GST update on admissibility of Input Tax Credit on the services related to motor vehicles:- Section 17(5) of the CGST Act, 2017 prescribes the list of blocked credits and this lists allows the ITC on few goods and services on conditional basis. The relevant part of section 17(5) reads as follows:- (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) Motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) Further supply of such vehicles or c

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. However, recently, government has given clarification on this aspect by issuing FAQ. This clarification has been given as follows:- Whether GST paid on insurance and repairs on vehicles is allowed, when vehicles is used for Business purpose only? ITC is allowed. Thus, Government is also changing its stand. The Government has taken restricted meaning of phrase in respect of in recent clarification and has clarified that the restriction contained in this clause will be restricted to purchase of motor vehicle only. All the other related activities will be outside the purview of this restriction. Thus, going by this clarification, all the other services that are related to motor vehicles are admissible as input tax credit. It is worthwhile to

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mainly for Construction and the expenses which are mainly incurred directly for personal use and difficult to differentiate between personal and furtherance of business. in case of Vehicle which is registered in company name may be considered as expenses for furtherance of business. 4) GST is mixture of Excise, service tax and service tax, in case of purchase of Vehicle, VAT Credit was restricted but service tax charged on repairing and insurance premium was not restricted till the vehicle is used for business purpose. CREDIT SEEMS IN FAVOUR OF TAXABLE PERSON WHEN THERE IS NOT JUDICIAL ORDER BEING A NEW TAX. – Reply By Ganeshan Kalyani – The Reply = A clarificatory circular is expected from the govt for better clarity on the subject. – Art

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Customs – Trade Notice No. 13/2018-19 – Dated:- 3-1-2018 – OFFICE OF THE COMMISSIONER OF GOODS & SERVICE TAX (GST) N-5, TOWN CENTRE, CIDCO, AURANGABAD – 431003 F. No. VGN (30) 03/GST/TN/17-18 Dated: 03.01.2018 Trade Notice No. 13/2018-19 Subject: Delegation of Power to Assistant Commissioner, Tax Recovery Cell (TRC), GST & Central Excise, Aurangabad for recovery of arrears of Central Excise and Service Tax. The Trade is hereby informed that the Assistant Commissioner, Tax Recovery Cell

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2018 (3) TMI 415 – CESTAT CHENNAI – TMI – Change of cause title – change from commissioner of Central Excise, LTU, Chennai to “The Commissioner of GST & Central Excise, Trichy” consequent upon the introduction of GST and the resultant change in the jurisdiction – Held that: – the miscellaneous applications filed by Revenue for change of cause title allowed – application allowed. – ST/Misc/41487/2017 In ST/366/2010, ST/Misc/41697/2017 In ST/388/2010 – MO/40004-40005/2018 – Dated:- 3-1-2018 – Ms.

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GST – States – G.O. Ms. No. 04 – Dated:- 3-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 4, Puducherry, dated 3rd January 2018) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Fourteenth Amendment) Rules, 2017. (2) Unless otherwise specified, they shall be deemed to have come into force on the 29th day of December, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Puducherry Goods and Services Tax Act, 2017 ; (ii) in rule 19, a

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Turnover of zero-rated supply of services) x Net ITC Adjusted Total Turnover Where, – (A) Refund amount means the maximum refund that is admissible; (B) Net ITC means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) Turnover of zero-rated supply of goods means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) Turnover of zero-rated supply of services means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated

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vices or both shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated 25th October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of

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rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. PART -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if

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recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipa

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or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Place: Date: Signature of Authorised Signatory (Name)

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tement of inward supplies by persons having Unique Identification Number (UIN Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation /Status Instructions:- 1. Terms Used:- (a) GSTIN :- Goods and Services Tax Identification Number (b) UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices

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ove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/any other person/class of persons specified/notified by the Government. Date: Signature of Authorised Signatory: Place: Name: Designation / Status Instructions 1. Application for refund shall be filed on quarterly basis. 2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11. 3. There will be facility to edit the refund amount as per eligibility. 4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. ; (x) In FORM GST DRC-07, the Table at serial No. 5 shall be omitted. (By order of the Lieutenant-Governor) DR. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance). – Notification – Circul

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GST – States – G.O. Ms. No. 02 – Dated:- 3-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 2 Puducherry, dated 3rd January 2018) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the

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GST – States – G.O. Ms. No. 01 – Dated:- 3-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 1, Puducherry, dated 3rd January 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), and in supersession of notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 189, dated the 17th November, 2017, except as respects things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the

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GST – States – Va Kar/GST/04/2017-S.O. No. 03 – Dated:- 3-1-2018 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION 3rd January, 2018 S.O. No. 3 – Dated- 3rd January, 2018 – In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the sa

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GST – States – Va Kar/GST/04/2017-S.O. No. 02 – Dated:- 3-1-2018 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION 3rd January, 2018 S.O. No. 2 – Dated- 3rd January, 2018 – In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. S.O 133 – State Tax dated the 14th November, 2017, published in the Gazette of Jharkhand, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details o

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GST – States – Va Kar/GST/07/2017-S.O. No. 05 – Dated:- 3-1-2018 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION 3rd January, 2018 S.O. No. 5 Dated- 3rd January, 2018 – In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall be deemed to be granted under the Jharkhand Goods and Services Tax Act."; (ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (

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ns the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment ha

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h the supplier has availed the benefit of notification No. S.O 120- State Tax (Rate) dated 7th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods shall be granted. ; (iv) in rule 95 – (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11. ; (b) in sub-rule (3), in clause (a),

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a person in India, other than a registered person. Part -A (i) Legal name of the person (ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iii) Name of the Authorised Signatory (iv) Email Address of the Authorised Signatory (v) Name of the representative appointed in India, if any (a) Permanent Account Number of the representative in India (b) Email Address of the representative in India (c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3

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te: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of : Scanned copy of the passport of the No

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e for each signatory) I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Gujarat Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions – 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentica

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ount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Signature Name of Authorised Signatory Date Designation /Status Instructions:- 1. Terms Used:- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought. ; (ix) for FORM GST RFD-10, the following form shall be substituted, namely:- FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialize

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GST – States – 4-J /2017 – Dated:- 3-1-2018 – FINANCE SECRETARIAT NOTIFICATION (4-J /2017) No. FD 47 CSL, 2017, Bengaluru, Dated: 03-01-2018 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely :- RULES 1. Title and Commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from 15th day of November, 2017. 2. Amendment of rule 43- In the Karnataka Goods and Services Tax Rules, 2017, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the

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or issuance of the said notice, order or certificate in such Forms as appended to these rules." ; 5. Insertion of rule 107A.- After rule 107 of the said rules, the following shall be inserted, namely:- " 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules." ; 6. Insertion of rule 109A.- After rule 109 of the said rules, the following shall be inserted, namely:- " 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act

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es, the following forms shall be inserted namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From (Year) (Month) To (Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of

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mnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)

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K.K. Ramesh Versus The Union of India, Rep. By its Principal Secretary to Prime Minister, The Union of India, Rep. By its Principal Secretary, Ministry of Finance, The Union of India, Rep. By its Principal Secretary Ministry of Law and Justice, The Union of India, Rep. By its Chairman, Central Board of Direct, New Delhi And The Commissioner, Commercial Tax Officer Taxes, Chennai – 2018 (1) TMI 815 – MADRAS HIGH COURT – [2018] 1 GSTL 53 (Mad), 2018 (13) G. S. T. L. 270 (Mad.) , [2018] 2 GSTL 78 (Mad) – Improper implementation of Integrated Goods and Services Tax Act (IGST) and the Central Goods and Services Tax Act (CGST) – increasing the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills – Held that: – Government has issued Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 – the counter-affidavit of the second respondent has answered the prayer Nos. (a) to (d) and in the light of the stand taken by the petitioner,

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nd Central Excise, Madurai, has filed his counter-affidavit. This Court has taken note of the contents of the counter-affidavit and in paragraph No. 3 observed that in view of the fore-goings, it is represented on behalf of the second respondent/the Union of India that the petitioner's prayer No. (a) to (d) have been complied with. However, the petitioner, who appeared in person, informs this Court that the prayer No. (d) for increasing the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills has not been answered in a proper manner by the second respondent/the Union of India . 5. This Court, while passing the order has also taken note of the Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 and with regard to the said aspect, directed the petitioner/party-in-person to go through the same and submit his response and directed to list the matter today ie. , 03. 01. 2018. 6. The petitioner/party-in-person would sub

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ssioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods and as such, no further orders are necessary in this Writ Petition. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an

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squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills , the Learned Counsel for the Second Respondent/The Union of India, refers to paragraph 8 of his Counter, which runs as under: 8. It is submitted that the Chapter XIV of the CGST Act, 2017 has provided Sections 67 to 72 for inspection, search, seizure, arrest, issuance of summons etc. , to protect the interest of Revenue. The apprehension of the Petitioner that irregularities may be committed by the traders in the collection of GST is unfounded and cannot be sustained. The illustration of petitioner about Hotels collection of 18% of GST(9% CGST + 9% TNGST) has been now modified to 12% for hotel/restaurant not having air-conditioning central heating facility at any time and not having license to serve liquor and the GST Council depending upon the situations and also considering the practical difficulties faced by the public and as well as traders, issuing appropriate recommendations to the

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2018 (1) TMI 379 – CESTAT CHANDIGARH – TMI – CENVAT credit – input/input services – construction of commercial, industrial and residential premises – whether the service tax paid on Works Contract Services, Project Management and Architectural Professional Services can be considered as input services for the appellant when these services are used for construction of hotel? – Held that: – the adjudicating authority was in error to rely upon the Board Circular No. 98/1/2008-ST dated 04.01.2008 in as much, the definition of input services during the relevant period does not bar availment of CENVAT credit all input services.
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Input services includes the services used in relation to settingup, modernization, renovation of premises of provider of output services – In the case in hand, the definition is reproduced as above categorically will apply and the clarification given by the Board in CBEC Circular dated 04.01.2008 is going beyond the definition.
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It is not disputed that jett

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ocate- for the appellant Shri. G.S.Dhillion, AR- for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order for denial of cenvat on various input/input services. 2. The brief facts of the case are that the appellant is builder and engaged in the activity of construction of commercial, industrial and residential premises and thereafter these premises were let out by the appellant. The appellant availed the services of construction for these premises prior to 01.04.2011 and availed cenvat credit on the same but utilised during the period 01.04.2011 to 31.03.2012 for payment of service tax under the category of Renting of 'Immovable Service'. The revenue issued the show cause notice to the appellant to deny cenvat credit on the input services availed by them for construction of the premises which are immovable in nature, therefore, the cenvat credit sought to be denied as these services are not availed by the appellant for construction of any g

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immovable property and looses character of goods, therefore, they are not entitled to avail cenvat credit is not correct as held by the Hon ble High Court of Madras in the case of Dalmia Cements (Bharat) ltd. C.M.A nos.633-635/2009, wherein, it has been held that any steel items used for fabrication of supports structure which is embedded to earth and used for installation of plant & machinery is entitled for cenvat credit, therefore, the appellant is entitled to avail cenvat credit. He also relied on the decision of the Hon ble High Court of Andhra Pradesh in the case of Sai Sahmita Storages (P) ltd. reported in 2011 (23) STR 341 (AP) to say that the facts of the case are similar to the said case and in the said case the Hon ble High Court held that they are entitled to avail cenvat credit. He also took support of the decision of this Tribunal in the case of Lemon Tree Hotel reported in 2017 (63) GST 364, therefore, he prayed that the impugned order is to be set aside. 3. On the o

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is that the premises which have been let out by the appellant are immovable property, therefore, they are looses the identity of the goods, therefore, any input or services used for construction of this premises are not entitled for cenvat credit. The argument advanced by the ld. AR apart from the allegation made in the show cause notice are not relevant to the facts of this case. Further, I find that all these input/input service in question have been availed by the appellant prior to 01.04.2011 but the same has been utilised for payment of service tax after 01.04.2011. In cenvat credit Rules, 2004, there is no bar of utilisation of cenvat credit availed on any service or inputs received by the assessee prior to 01.04.2011 but the cenvat credit is not admissible after 01.04.2011. Moreover, it is not the case of the Revenue. In fact, the appellant has availed cenvat credit all these service/inputs prior 01.04.2011 but the same has been utilised after 01.04.2011, therefore, the availmen

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for the demand of the CENVAT credit availed by the appellants along with interest and also for imposition of penalties. One of the allegations in the show cause notices was also that the invoices issued by the service providers were not in the name of appellants the CENVAT credit was availed prior to registration. Both the appellants contested the show cause notice on merits. The adjudicating authority after following due process of law, did not agree with the contentions raised by the appellant and confirmed demands raised along with interest and also imposed equivalent amount of penalty. The adjudicating authority in both the orders decided the issue against the appellant on the ground that they could not availed CENVAT credit on the input services which are used for construction activity and did not decide the other issues i.e., the invoices being not in the name of the appellant and CENVAT credit was availed prior to registration. And this Tribunal observed as under: 5. On careful

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into use for rendering taxable output services. We find that the adjudicating authority was in error to rely upon the Board Circular No. 98/1/2008-ST dated 04.01.2008 in as much, the definition of input services during the relevant period does not bar availment of CENVAT credit all input services. In order to appreciate correct position of law, the definition of input services under Rule 2(l) of the CENVAT Credit Rules, 2004 as was during the relevant period of these cases is reproduced: input service means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales

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iance Gas Transportation Infrastructure Ltd., (supra), holding that these services were utilized for brining into existence an immovable property. The Bench after considering the definition of input services, held that the provisions of Section 2(l) of the CENVAT Credit Rules, 2004 very clearly indicate eligibility to avail CENVAT credit of the service tax paid on these services. 7. Views of the Tribunal have been fortified by decision of the Honble High Court of Gujarat in the case of Mundra Ports and Special Economic Zone Ltd., (supra) the ratio is in paragraph No. 7, 8 & 9 which we with respect reproduce: 7. It is not disputed that jetty was constructed and input credit was claimed on cement and steel. The aforesaid definition of Rule 2(k) was applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. According to learned Counsel for the appellant, the appellant is not manufacturer and, therefore, the provisions of Explanation 2 of

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apply only to the factory or manufacturer and would not apply to the service provider. According to him, either before the amendment made in the year 2009 or thereafter, the appellant was neither factory nor manufacturer and he has only constructed jetty by use of cement and steel for which he was entitled for input credit as jetty was constructed by the contractor, but the jetty is situated within the port area and the appellant is a service provider. According to the appellant, his case is squarely covered by the judgment of the Division Bench of the Andhra Pradesh High Court in Commissioner of Central Excise, Visakhapatnam-II v. Sai Sahmita Storages (P) Limited, 2011 (270) E.L.T. 33 (A.P.) = 2011 (23) S.T.R. 341 (A.P.) wherein in Paragraph 7, it has been clearly held that a plain reading of the definition of Rule 2(k) would demonstrate that all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an

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rly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then it will be new amendment and cannot be treated to be clarification of particular thing or goods and/or input and as such, the amendment could operate only prospectively. In our opinion, the view taken by the Tribunal is based on conjectures and surmises as the Larger Bench of the Tribunal used the expression that intention behind amendment was to clarify. The coverage under the input from where this intention has been gathered by the Tribunal has not been mentioned in the judgment. There is no material to support that there was any legislative intent to clarify any existing provision. For the same reason, as mentioned above, the decision of the Apex Court in Sangam Spinners Limited v. Union of India and Others, reported in (2011) 11 SCC 408 = 2011 (266) E.L.T. 145 (S.C.) would not be applicable to the facts of the instant case. 9. Mr. Ravani has also vehem

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empted, the appellant would not be entitled for input credit. The view taken contrary by the Tribunal deserves to be set aside. 8. It can be seen from the above reproduced paragraphs of the judgment of the Honble High Court of Gujarat the issue avaliment of CENVAT credit on the input services which are used for brining into existence of immovable property are also eligible for availment of CENVAT credit. 9. In view of the foregoing, and the facts and circumstances of this case, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeals are allowed with consequential reliefs, if any. 8. As this Tribunal after examining the issue held that the assessee is entitled to avail cenvat credit. Relying on the decision of Mundra Ports & Special Economic Zone Ltd. – 2015 (39) STR 726 (Guj.) wherein, it was held that any input/input service availed cenvat credit for construction of a building which have been let out

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Goods and Services Tax – GST – Dated:- 2-1-2018 – New Delhi, Jan 2 (PTI) The government today ruled out having a single rate for all commodities under the Goods and Services Tax (GST) saying items like food products have been placed at minimum taxation levels while luxury goods were in the higher categories. During the Question Hour in Rajya Sabha, Finance Minister Arun Jaitley said there were countries which had applied a uniform tax rate on all commodities but these were nations where the ent

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Goods and Services Tax – Started By: – DINESH SINGH – Dated:- 2-1-2018 Last Replied Date:- 6-1-2018 – Dear Sir,Till today we are not getting GST Refund ,Is any new from which date will get GST REFUND. – Reply By KASTURI SETHI – The Reply = It takes sufficient time to examine all the aspects. When refund is to be sanctioned, the department thoroughly examines whether any Govt. dues are pending recovery for the past period. If pending, the department, recovers from the refund claim. Balance amoun

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Goods and Services Tax – Traders under composition scheme – Now requires to pay GST @1% (i.e. 0.5% CGST plus 0.5% SGST) on taxable turnover of goods only w.e.f. 1.1.2018 – See notification as amended. – TMI Updates – Highlights

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