9911796707
TMI Blog2019 (12) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... licant") is a registered assessee under GST having GSTN: 09AAECV8538M1ZJ. 2). The Applicant, in his application dated 26.06.2019 (complete application received by the Authority on 14.08.2019), has submitted that: i. The applicant has received manpower services from M/s. Harbir Singh Contractor (here in after referred to as "the service provider"). ii. The service provider has obtained the GST Registration no. 09AVKPS 1666H2Z1 and discharged their Tax liability for the month of July and August 2017. iii. At the time of filing of return, the service provider noticed that they have been granted the ISD registration and accordingly unable to file the return. Further, the GST portal also stopped accepting further Tax payment. iv. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom which GST liability arises till the time when registration was granted. Accordingly, ITC on the basis of the revised invoice should be admissible to the applicant; ii, Further, as per Section 16 (2) of CGST Act, a registered person is eligible to take ITC if the following conditions are satisfied:- a. He is in possession of tax invoice (Tax invoice also includes revised tax invoice); b. He has received the goods or services or both; c. Tax charged in respect of such supply has actually been paid to the Government; d. He has furnished the return As all the conditions mentioned under Section 16 (2) are fulfilled, the ICT shall be allowed on the basis of the original invoice. 5). The application for advance ruling was forwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act' 2017. 8). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(d) of the CGST Act 2017, being a matter related to admissibility of input tax credit of tax paid or deemed to have been paid. We therefore, admit the application for consideration on merits. 9). We further observe that the questions on which advance r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were unable to file the prescribed return and the taxable invoices issued by them, under old registration number, were not reflecting in the GSTR 2A of the applicant. The refund was granted to the service provider on 5th April 2019. 11). The term Input Service Distributor has been defined under Section 2(61) of the CGST Act, 2017 as:- "(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed documents for the purpose of distributing the credit of central tax, state tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach such registration, be treated as distinct person for the purpose of this Act." 15). Section 2(84) of the CGST Act, 2017 defines the term "person" as:- (84) "person" includes- (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This fact has also been confirmed by the Additional Commissioner, CGST (Appeals), Noida, in the Order-in-Appeal No. NOI-CGST-002-APP-01-18-19 dated 25.03.2019, wherein it was observed by the appellate authority that:- "7. I find that the adjudicating authority again erred in holding that the duty liability arisen during the period July 17 to August 2017 was not discharged by them. The refund claim was filed by GSTN No. 09AVKPS1666H2Z1 (under ISD category), against whom there is no tax liability. The new registrant (GSTN No. 09AVKPS1666H3ZO) under the same PAN has separate identity. The tax liability of a tax payer cannot be recovered from another tax payer. Hence, the appellant's claim of refund under GSTN No. 09AVKPS1666H2Z1 appears ..... X X X X Extracts X X X X X X X X Extracts X X X X
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