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2019 (4) TMI 422 - AAR - GSTApplication for withdrawal of Advance Ruling application - input tax credit - Operation & Maintainenance service received by the applicant in Pre-GST regime - invoices for such services were received after the appointed date - Held that - The application filed by the Applicant for advance ruling is disposed Off as withdrawn.
Issues involved:
1. Application for advance ruling under Section 97 of CGST Act, 2017 and KGST Act, 2017. 2. Eligibility of Input Tax Credit under section 140(5) of GST Act, 2017 for service tax paid on Operation & Maintenance services received in the Pre-GST regime. Analysis: 1. The Applicant, a state-controlled mineral producer, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017 for claiming Input Tax Credit. They applied on 27-08-2018, enclosing challans for &8377; 10,000/- (CGST - &8377; 5,000/- & SGST - &8377; 5,000/-) and GSTIN number 29AAACN7325A1ZR. 2. The Applicant, engaged in mineral exploration and iron ore production, manufactured "Pellets" dutiable under the Central Excise Act. They availed Cenvat credit on taxes paid on inputs and input services. However, they faced a challenge regarding Operation & Maintenance Services procurement before 01.07.2017, resulting in unclaimed credit of &8377; 1.35 Crore for April 2017 to June 2017. 3. The specific question raised by the Applicant was whether the credit of service tax paid on Operation & Maintenance services in the Pre-GST regime could be claimed as Input Tax credit under section 140(5) of the GST Act, 2017 if the invoices for such services were received after the appointed date. 4. Subsequently, the Applicant requested to withdraw the advance ruling application as they had filed refund claims elsewhere based on the ruling outcome. The refund claims were adjudicated before the ruling was passed, rendering the application before the authority as withdrawn. Consequently, the ruling was disposed of as withdrawn based on the Applicant's request. This detailed analysis covers the issues involved in the judgment, including the application for advance ruling and the eligibility of Input Tax Credit for services procured in the Pre-GST regime, providing a comprehensive overview of the case and its resolution.
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