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2019 (7) TMI 40 - AAR - GSTMaintainability of Advance Ruling application - scope of advance ruling - Input tax credit - capital goods received prior to 01 July 2017 - outward supplies - adjustment of input tax credit in respect of the capital goods procured by it prior to 01 July 2017 - HELD THAT:- From the collective readings of provisions viz. - Clause (63) and (62) of Section 2 of the CGST Act that, the question enumerated at (d) of Section 97(2), does not deal with the admissibility of the credit of taxes paid other than the taxes mentioned in the Clause (62) of Section 2 of the CGST Act, 2017, which has been cited herein above - Section 97(2), which encompasses the questions, for the ruling by the AAR does not deal with the input tax credit of the service tax or VAT paid under the erstwhile laws. Since the Appellant has raised questions on the admissibility of the credit of the CENVAT paid, under the pre-GST regime, on capital goods, it is held that this authority does not have jurisdiction to pass any ruling on such matters. The application for advance ruling is rejected, being non-maintainable.
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