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2018 (6) TMI 461 - AAR - GSTMaintainability of Advance Ruling Application - Transitional Credit - Input Tax Credit - Clean Environment (Energy) Cess - import of Coal - Whether Input Tax Credit is available on Clean Environment (Energy) Cess paid at the time of import of Coal? - Held that:- From the definitions referred for input tax' under CGST Act'2017, it is very clear that the input tax refers to taxes chargeable under SGST, CGST & IGST Acts only. Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts - The input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST. The question sought do not fall under the ambit of Section 97(2) (d) of the CGST Act 2017. The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST Act' 2017. Therefore, the application is not admitted under Section 98(2) of the CGST Act' 2017.
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