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TMI Blog2020 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit of tax paid or deemed to have been paid , therefore, in terms of said Section 97(2)(d) of the Act, the application filed by the applicant was admitted - Thus authority was of the view that before deciding the application, the fate of said writ petition, whether admitted or otherwise, shall be considered and if any issue is there, notice will be issued and personal hearing would be given. The authority shall not admit the application where the question raised in the application is pending or decided in any proceedings of an applicant under any of the provisions of this Act. No application shall be rejected under this sub section unless the opportunity of hearing given to the applicant. Where the application is rejected reasons o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered with the GSTN having Registration No. 05AAOFV8927H1ZL for providing services seeking advance ruling on the following questions: a. Whether input credit on goods/services received for construction of hotel building is available; b. Whether input credit on work contract service received for construction of hotel building is available; c. Whether input credit on goods/services received for construction of banquet hall which is rented further to customer is available; d. Whether input credit on work contract service received for construction of banquet hall which is rented further to customer is available; e. Whether the expression plant machinery would include hotel/banquet under section 17 and according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant has sought advance ruling on admissibility of input tax credit of tax paid or deemed to have been paid , therefore, in terms of said Section 97(2)(d) of the Act, the application filed by the applicant was admitted. Accordingly hearing was fixed on 25.02.2020 on behalf of the applicant Sh Ashwarya Sharma, Advocate appeared before the authority and during the course of hearing Sh Manish Mishra, DC, SGST-Uttarakhand intimated the authority that on similar issue M/s Rosewood Hospitality (P) Ltd had filed a writ petition (WP No. 1898/2019) before Hon ble High Court of Uttarakhand. Thus authority was of the view that before deciding the application, the fate of said writ petition, whether admitted or otherwise, shall be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 8r. banquet is under construction and has incurred huge cost for such construction which also include huge amount of GST paid on purchase of goods/services. The availability of ITC under GST is extended to all inputs/input services which arc used by the registered person in the course or furtherance of business but. section 17(5) of the Act restricts the ITC on the same. Thus they sought clarification in this regard. . c. That they have asked six questions but the SCN has been issued for two questions only, thus they are assuming that the ruling would be provided on the remaining four questions which are not objected in the SCN. d. That from the plain reading of first proviso to section 98(2) of the Act, the only ground on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the present case. 7. On perusal of records, we find the applicant has sought advance ruling on the admissibility of ITC in respect of goods/services received while constructing hotel including restaurant banquet hall. We also find that revenue has brought to the notice of the authority that on the similar issue M/s Rosewood Hospitality (P) ltd had filed a writ petition (WP No 1898/2019) before Hon ble High Court, of Uttarakhand but copy of the said WP was not produced before the authority Further the applicant had intimated the authority that the issue of admissibility of ITC on goods /services received or construction of immovable property has been decided by the Hon ble High Court of Odisha in the case of M/s Safari Retrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is context provisions of section 98(2) of the Act are reproduced as under: Section 98(2) of the Act: The Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this subsection unless an opportunity of hearing has been given to the applicant: Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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