TMI Blog2020 (3) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... y for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Smt. Kamalavadani Udayakumar No. 9, Harleys Road, Chennai 600 010 (hereinafter referred to as Applicant ) is not reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, the applicant has opined that Section 17(5)c goes against the spirit of Section 16(1) of CGST Act 2017 as it artificially disallows credit on certain items. The applicant has relied on the judgement of the Orissa High Court in the case Safari Retreats Private Limited Vs Chief Commissioner of Central Goods and Service Tax = 2019 (5) TMI 1278 - ORISSA HIGH COURT. The applicant has also stated that the issue was prevalent even in the erstwhile CENVAT Credit and the issue was clarified by CBEC vide circular No.98/ 1/2008 ST dated 04.01.2008 and it was stated that immovable property is neither Service nor goods and input credit cannot be taken. The applicant has further stated that it is an indisputable fact that the service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is permitted if the building is sold but is not permitted if it leased. 3. The applicant was given an opportunity to be personally heard on 13.12.2019. The authorised representative of the applicant appeared before the authority for Advance Ruling. However, it was seen that the letter for Personal Hearing has been returned by post stating insufficient address . The authorized person was instructed to verify the details and submit the correct details of the applicant. The state jurisdictional officer appeared and submitted a written submission. Further, they said they will verify the address details of the applicant and submit the fact of verification of the place of business within 2 weeks. Then another personal hearing was decided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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