9911796707
TMI Blog2020 (1) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 107 of the Goods and Service Tax Act, 2017 by M/s HDFC Bank Limited, IInd Floor, JTN Anukampa, C-Scheme, Jaipur (Hereinafter also referred to as "the appellant") against the Order-in-Original No. 45 / GST / REFUND /FINAL/2018-19 dated 13.09.2018 (hereinafter referred to as "the impugned order") passed by -Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CESS amounting to Rs. 66,359/- was deposited by the appellant against Invoice No. A 2250 dated 21.11.2017 having description 'advance towards sale of car.' Nil rate of Cess came into force vide Notification No.01/2018 Compensation Cess dated 25.01.2018. On the other hand, the invoice had already been raised by the appellant on 21.11.2017 with description therein 'Advance towards sale of car'. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h CGST Rs. 46,451/- and SGST Rs. 46,451/- including Cess of Rs. 66,359/- from employees for purchase of car at future date. (ii) That they are banking company and are not a dealer registered in sale and purchase of motor vehicles. (iii) That the appellant paid CGST Rs. 46,451/- and SGST Rs. 46,451/- including CESS of Rs. 66,359/- and was reversed/adjusted in the subsequent return and GST colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on record, I find that the adjudicating authority has rejected the refund on sole ground that the appellant has not furnished any evidence that the car was old and used. Moreover, on perusal of the invoice No. A 2250 dated 21.11.2017 raised by the appellant in the name of employee Shri Abhishek Mahajan has mentioned in the column description of the Goods 'Advance Towards the Sale of Car' and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxes are payable on the outward supply of goods at the time of supply. But in the instant case on perusal of documents submitted by the appellant it is not evident as on which date the supply of car has been affected to the employee. In the absence of the date of supply of car, the benefit of notification can not be extended to the appellant. 8. In view of the above discussions and findings, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
