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TMI Blog2017 (3) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... t produced invoices to substantiate sale of the imported goods would be putting the appellant to disadvantage merely because they have complied the VAT law - the non-issuance of invoices was not a choice made by the appellant. It was a compulsion while opting for payment of composite scheme under VAT law. The second condition is that the appellant has not established that CENVAT credit has not been taken by the appellant by producing the endorsement on the invoices. Since the appellants have not issued any invoices, there is no question of making of such endorsements. The appellants have fulfilled the conditions to the extend of practically possible and therefore the rejection of refund claim is unjustified - appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) upheld the same. Hence this appeal. 3. On behalf of the appellant, the learned consultant Shri Thimish Salot submitted that as per the agreement for sale entered into by the appellants with the buyers, the appellants are under obligation to provide international sanitary fittings. The sanitary fittings imported by the appellants were fitted in the apartments constructed and then sold to customers. The appellant has taken Sales Tax registration and is discharging the VAT liability on Works Contract Services on the construction activities under the composite scheme as per Section 4(7)(d) of Andhra Pradesh Value Added Tax Act, 2005. Thus appellant was paying 5% VAT under the composition scheme on the materials which were supplied to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the notification that there should be an endorsement to the effect that credit has not been availed on SAD is also satisfied. By rejecting the refund, appellant has been subjected to double taxation on the imported goods. The learned consultant also adverted to Circular No.6/2008-Cus. dt. 28/04/2008 and submitted that the said circular provides that the assessee can submit certificate of Chartered Accountant if such accountant is also a person who certifies the annual financial statement of the assessee/company. The appellant has furnished the Chartered Accountant certificate. That appellants are not able to produce the invoices only for the reason that they are complying the composite scheme under the VAT regulations. The payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposite scheme. The apartment is sold to customers along with the sanitary fittings and appellant has paid VAT on the material part of the Works Contract Services. The appellant is incapacitated from issuing invoices as per the provisions of composite scheme in VAT Act. While complying with one legislation, the appellant cannot be disadvantaged of the benefit which is otherwise available to them by another legislation. Thus rejecting the refund claim only on the grounds that appellants have not produced invoices to substantiate sale of the imported goods would be putting the appellant to disadvantage merely because they have complied the VAT law. As per the circular No.6/2008-Cus. dt. 28/04/2008, in para 5.1, the Board has clarified that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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