TMI Blog2018 (9) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... y question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in Section 97(2), relates to 'input tax credit' as defined in Section 2(63) of CGST Act, 2017 read with Section 2(62) ibid and not the CENVAT carried forward in TRAN-1, which categorically pertains to pre-GST regime - thus, the question placed do not fall within the four corners of issues defined for seeking Advance Ruling under Section 97(2) ibid. When the question raised does not fall within the ambit of Section 97(2) and be that as it may, the issue has already been pending before the departmental authorities, there are no reason to take up the matter on merits. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services used in or in relation to the activity of extraction/manufacture of coal in terms of Cenvat Credit Rules, 2004, and utilizing the same for payment of duty due on coal manufactured and cleared by them. As per the copy of last ER-1 produced by the applicant, for the month of June, 2017, they had an accumulated balance of Cenvat Credit to the tune of ₹ 225,12,83,731/- which was lying unutilized as on 30.6.2017. 1.3 Further, the applicant had been using such coal in their power plant for generation of Electricity, which was exempted from Central Excise duty. During the process of manufacture/generation of electricity in the thermal power plant, Fly ash emerges as an inevitable by-product/waste which is further sold by the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant application. On going through the letter, it is amply clear that the applicant have already claimed the credit amounting to ₹ 223.35 Crores vide TRAN-1 and the same has been under scrutiny of the jurisdictional officers. It was also pointed out in the letter that the applicant company has also been audited by cost audit and certain objections have been raised through memos issued to applicant. To sum up in a nutshell, the question raised before the AAR, have already been under consideration and scrutiny of the department. 4. Discussions and findings : 4.1 We have carefully considered the facts put up before the Authority by way of written submission and also those placed during the course of personal hearing. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 4.5 A plain reading of Section 97(2) clearly implies that the any question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in Section 97(2), relates to 'input tax credit' as defined in Section 2(63) of CGST Act, 2017 read with Section 2(62) ibid and not the CENVAT carried forward in TRAN-1, which categorically pertains to pre-GST regime. Thus, we find that the question placed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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