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TMI Blog2021 (4) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... een enclosed for reference. That in this context, the appellant does not wish to appear for personal hearing for the same . Further, he wished to withdraw the appeal filed with immediate effect owing to the cash flow crunches in the settlement of tax liabilities of current months. Appeal dismissed as withdrawn. - 64 (MAA )CGST/JPR/2021 - - - Dated:- 11-3-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by M/s Durja Jewellers LLP, A-119, Shiv Shakti Nagar,Model Town, Jagatpur, Jaipur-302017 (hereinafter also referred to as the appellant ) against the Order-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 54 of the CGST Act provides that refund of any unutilized ITC may be claimed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies). Further, sub section (59) of section 2 of the CGST Act defines inputs as any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business. Thus, inputs do not include services or capital goods. Further, the appellant has not bifurcated the amount of refund. Accordingly, the adjudicating authority has issued a show cause notice in Form of GST RFD-08 dated 20.10.2020. 4. Further, the adjudicating authority has passed the impugned order in Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nutilized ITC is not restricted on input services and capital goods under the category inverted duty structure under clause (ii) of First Proviso to Section 54(3) of the CGST Act 2017. 4. Personal hearing vide this office letter C.No.APPL/JPR/CGST/JP/18/II/2021 dated 01.03.2021 in virtual mode through video conference was fixed on 10.03.2021. 5. Further, the Authorized Representative of the appellant Sh. Chirag Jain instead of attending personal hearing has sent a E mail dated 10.03.2021 therein he intimated that the appellant has already submitted an application for withdrawal of appeal vide letter dated 19.02.2021 and copy of the same has also been enclosed for reference. That in this context, the appellant does not wish to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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