9911796707
TMI Blog2023 (4) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... work contracts as he is providing work contract services under a contract for construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract. The Hotel Polo Pvt. Ltd. is immoveable property. So, the petitioner has been providing work contract services to the owner of the hotel and not for it s own. Further, in providing taxable work contract services for the said construction of Hotel Building, he is entitled to take Input Tax Credit on the Goods and Services being utilized for providing the taxable work contract services. The petitioner do not fall within the definition of Section 17(5)(c) of the CGST Act, 2017. The demand raised on 30.09.2019 and the penalty imposed under Section 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 74(1) of CGST Act. It is the further case of the petitioner that the demand on the ground that such ITC availed on works contract service for supply of construction of an immoveable property was in violation of Section 17(5) of CGST Act is incorrect and the respondents are not entitled to collect the taxes under the Input Tax Credit since the credit has to be given under the Act. A Show Cause Notice was issued to him on 30.09.2019. He has filed explanation and orders have been passed. Aggrieved thereby he has also preferred an appeal before the respondent no.3 whereby the appellate authority vide Order-in-Appeal No.07/GHY (A)/Addl. Commr/CGST-AGT/2022 dated 01.02.2022, confirmed the order dated 13.10.2020, passed by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act. Mr. P. Datta, learned counsel appearing for the respondent nos. 2, 3 4 submitted that since there was nothing unlawful in the impugned adjudication order, the appellate authority has agreed with the finding of the lower adjudicating authority. He further submitted that a clear reading of the impugned adjudication order reveals that in the impugned adjudication order the charges have been specifically put down and provisions have been clearly mentioned. Hence, the allegations are baseless. So, the action of the respondents Tax authorities is correct and the petitioner is liable to pay the amount demanded under the Input Tax Credit. It is seen from the record that the petitioner has already paid substantial amount as per Section 17(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that month and the rest shall lapse: Provided that the option once exercised shall not be withdrawn during the remaining part of the financial year: Provided further that the restriction of fifty per cent shall not apply to the tax paid on supplies made by one registered person to another registered person having the same Permanent Account Number. (5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely: (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. (c) works contract services when supplied for construction of an immova ..... X X X X Extracts X X X X X X X X Extracts X X X X
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