9911796707
TMI Blog2020 (10) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2019 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Jaipur (hereinafter referred to as "the adjudicating authority"). 2. Brief facts of the case: 2.1 Brief facts of the case are that the appellant is having GSTIN 08AAXPM8002BIZO, a retail outlet of petrol and diesel for supply of Oil and Lubricant etc., The adjudicating authority has rejected the refund claim of Rs. 88,850/- filed by the assessee on account of that the appellant has claimed refund of Input Tax Credit availed on the license fee paid to M/s Indian Oil Corporation under "Any Other" (Specify) category. 2.2 Further, on scrutiny of refund application and documents submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ete. * that the appellant have made outward and inward supplies of oil and lubricants and other goods i.e. PUC (pollution under certificate) and Distil water etc @ 18% under the GST Act, 2017 and license fee paid to M/s Indian Oil Corporation @ 28%. * that the appellant has claimed refund in view of Section 54(3) (ii) of CGST Act, 2017 as the reason that the credit has accumulated due to the rate of input tax being higher of rate of output tax and therefore the claim of refund was made by the appellant. * that due to no proper clarification and understanding the appellant ignorantly ticked the last column "Any Other" category instead of "Refund on account of ITC accumulated due to inverted tax structure", understanding it to be a gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of inverted tax structure. Therefore, the accumulated input tax credit appeared not to be on account of Inverted Tax Structure and dis-allowed the refund claim. 6. I find that the appellant is having a retail outlet of M/s Indian Oil Corporation for supply of Oil and Lubricant etc., and filed their refund claim under Section 54(3) (ii) of the CGST Act, 2017 in respect of unutilized Input Tax Credit of Rs. 88,850/- for the month of March-2018 accumulated on account of Inverted Tax Structure. Further, Appellant has also stated that due to lack of proper knowledge of rules and regulation they ignorantly ticked the last column "Any Other" Category instead of refund on account of ITC accumulated on account of Inverted Tax Structu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned to them in sub-rule (4).] 9. Thus Section 54(3) of the CGST Act provides that refund of any unutilized ITC may be claimed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies). Further, Section 2(59) of the CGST Act defines inputs as any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business. Thus, inputs do not include services or capital goods. The Licence Fee paid by the appellant to M/s Indian Oil Corporation does not fall under the definition of inputs as provided under Section 2(59) of CGST Act, 2017. Further, also Licence Fee is not an input for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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