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2023 (5) TMI 1069 - AAAR - GSTTaxability under GST Act and Compensation cess Act - coal rejects whose invoice is raised by the applicant upon washery/job worker - eligibility to avail Input Tax Credit (ITC) of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job worker for cleaning - admissible proportion of Input Tax Credit. HELD THAT:- The question of maintainability was not examined at the AAR stage and it would be in the fitness of the things that the issue be re-examined by AAR itself. As per subsection (1) of Section 101 of the CGST Act 2017, the appellate authority may pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to - As the power of remand back is not clearly detailed in the provision, it would be in fitness of things to refer to other Acts wherein similar provisions have been provided to appellate authorities. A bare perusal of the section 35A of Central Excise Act, 1944 and sub-section (5) of Section 85 of Finance Act, 1994, shows that the language used in the section 35A (as applied to cases of Service tax vide Section 85(5)) is similar to that used in Section 101 of CGST Act, 2017. Therefore, the jurisprudence so developed over the years may be referred as para-materia while ascertaining the ambit and scope of the powers of the AAAR. Thus, it is apparent that the appellate authority can remand back the appeal of the appellant to the AAR, Punjab to re-examine the maintainability of the application filed by the appellant as per sub-section (2) of Section 98 of the CGST Act, 2017 and accordingly pass the order on merit.
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