Maharashtra AAR Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism
Envitech Chemical Specialities Private Limited
MAHARASHTRA AUTHORITY FOR ADVANCE RULING
BEFORE THE BENCH OF
Shri B. Timothy Add Commissioner of Central Tax
Shri B.V Borhade Joint Commissioner of State Tax
|GSTIN No. if any user id||27AABCE0428J1ZU|
|legal Name of Applicant||Envitech Chemical Specialities Private Limited|
|Registered Address Address provided while obtaining user id||Office No.13 Aditya Shagun Mall 2nd floor NDA Pashan Road Bavdhan pune 411021|
|Details of Application||GST-ARA Application No.95 Dated 28.11.2018|
|Concerned Officer||Division-v Pune II Commissionerate|
|Description in brief||The Applicant is engaged in the manufacturing of Chemicals|
|Issues on which Advance ruling is required||Admissibility of input tax Credit of tax paid or deemand to have been paid|
|Question on which advance ruling required||As reproduced in para 01 of the proceeding below|
Under section 98 of the Central Goods And Service tax Act 2017 and the Maharashtra Goods and service Tax Act 2017
The preliminary hearing in the matter was held on 19,12.2018, Sh. Makesh Bilwalkar GST Practitioner appeared and argued in the case. During the course of hearing, the applicant was informed that question pertaining to refund claim is not covered by section 97 of GST Act, 2017 and was directed to re frame the question within next S days or else the application would stand rejected. But the applicant has filed a letter dated 11.01.2018 received on 15.01.2018 by email in this office with request to allow withdrawal of the application filed on 28.11.2018.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed.
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
N0.GST-ARA- 9512018-19/8- 15 Mumbai, dt. 23.01.2019
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