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TMI Blog2020 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of service of this order. AUTHORITY FOR ADVANCE RULING GOODS & SERVICE TAX UTTARAKHAND RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Vardhan Holidays, Village-Shivlalpur Pandey, Kashipur Road, Ramnagar, Uttarakhand (here in after referred to as 'the applicant') is registered with the GSTN having Registration No. 05AAOFV8927H1ZL for providing services seeking advance ruling on the following questions: a. Whether input credit on goods/services received for construction of hotel building is available; b. Whether input credit on work contract service received for construction of hotel building ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the 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. Since applicant has sought advance ruling on admissibility of input tax credit of tax paid or deemed to have been paid , therefore, in terms of said Section 97(2)(d) of the Act, the application filed by the applicant was admitted. Accordingly hearing was fixed on 25.02.2020 & on behalf of the applicant Sh Ashwarya Sharma, Advocate appeared before the authority and during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court arid thus ITC in question should not be allowed under section 17(5) of the Act. The submissions dated 26.05.2020 of the applicant are summarized as under a. That they are engaged in the business of supply of services of accommodation, restaurant & renting of immovable property. b. That one portion of hotel including restaurant 8r. banquet is under construction and has incurred huge cost for such construction which also include huge amount of GST paid on purchase of goods/services. The availability of ITC under GST is extended to all inputs/input services which arc used by the registered person in the course or furtherance of business but. section 17(5) of the Act restricts the ITC on the same. Thus they sought clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal nor a temporary order of any kind issued by the Hon'ble High Court in the writ petition, basis which the purported SCN is issued. On the contrary, the judgment of Hon'ble Odisha High Court in the matter of M/s Safari Retreat, (P) Ltd = 2019 (5) TMI 1278 - ORISSA HIGH COURT is the final binding order in the facts and circumstances of the present case. 7. On perusal of records, we find the applicant has sought advance ruling on the admissibility of ITC in respect of goods/services received while constructing hotel including restaurant & banquet hall. We also find that revenue has brought to the notice of the authority that on the similar issue M/s Rosewood Hospitality (P) ltd had filed a writ petition (WP No 1898/2019) before Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry order of any kind issued by the Hon'ble High Court in the wnt petition, basis which the purported SCN is issued On the contrary, the judgment of Hon'ble Odisha High Court in the matter of M/s Safari Retreat, (P) Ltd is the final binding order in the facts and circumstances of the present case 10. ln his context provisions of section 98(2) of the Act are reproduced as under: Section 98(2) of the Act: The Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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