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TMI Blog2025 (1) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared as non VAT goods in the hand of the trader as revisionist is also a trader, the judgements cited by the learned Senior Counsel for the revisionist in M/s Mercury Laboratories Pvt. Ltd. [ 1999 (12) TMI 829 - ALLAHABAD HIGH COURT LARGER BENCH] , M/s Goodage Rubber Works [ 2003 (4) TMI 531 - ALLAHABAD HIGH COURT] and Indra Industries [ 2000 (1) TMI 44 - SUPREME COURT] that the circular will influence the same, will be of no help to the revisionist. Further, the record shows that the revisionist, in its wisdom, has not challenged the validity of the circular dated 17.01.2014 before any competent court. Under the revisional jurisdiction, the validity of the circular cannot be tested. Conclusion - The court established that an open remand order allows for a fresh determination of issues without specific restrictions, and the classification of goods impacts their VAT status and ITC claims. Revision dismissed. - Hon'ble Piyush Agrawal, J. For the Revisionist : Suyash Agarwal, Sr. Advocate For the Opposite Party : C.S.C., B.K. Pandey, ACSC ORDER HON'BLE PIYUSH AGRAWAL,J. 1. Heard Shri Rakesh Ranjan Agarwal, learned Senior Advocate, assisted by Shri Suyash Agarwal and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The dispute in the present case only relates to reversal of Input Tax Credit on lubricant. He further submits that in view of the notification dated 10.01.2014, lubricant was classified as VAT goods in the hand of manufacturer or importer. The Department claimed that ITC in relation to lubricants was required to be reversed and therefore, it coerced the applicant into depositing an additional amount of Rs. 29,81,445/-, which was deposited under protest. 6. Thereafter, the assessment order was passed on 30.01.2016 reversing the amount of Rs. 29,81,445/- from the total ITC earned. Against the assessment order dated 30.01.2016, the applicant preferred an appeal, which was allowed vide order dated 24.10.2019 recording a finding that the ITC in relation to lubricants cannot be reversed. The case was remanded with a direction for the purpose of calculation of ITC, which should not have been reversed. He further submits that the Assessing Officer did not comply with the direction given in the order of the Appellate Authority dated 24.10.2019. But, vide order dated 31.10.2020, the Assessing Officer, on the basis of the circular of the Commissioner dated 20.01.2014, redetermined the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs Vs. State of U.P. Others [AIR 1961 SC 1457], Pandinjarekkara Agencies Limited Vs. State of Kerala Others [(2008) 3 SCC 597] and CST Vs. Indra Industries [(2009) 9 SCC 66]. 11. Per contra, learned ACSC supports the impugned orders and submits that the first appellate authority has remanded the matter with a direction to pass an order in accordance with law. He further submits that it is incorrect on the part of the revisionist to argue that there was a specific direction. He further argues that on perusal of the order of the first appellate authority, it only records the submissions made on behalf of the revisionist and after recording the argument/submission, the matter was remanded with a clear direction to decide the issue of reversal of ITC after due inquiry and in accordance with law. He further submits that it was an open remand order without any direction. 12. He further submits that vide circular dated 17.01.2014, the lubricant became non VAT goods. For claiming the ITC, section 13(1)(a) of the VAT Act comes into play, which prohibits non VATable goods. Once the goods have become non VAT and the revisionist claimed ITC on the same, has rightly been reversed. 13. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input tax credit to the extent it is not admissible, shall stand reversed and such amount of reverse input tax credit shall be deducted from the amount of input tax credit already claimed by the dealer in the tax period in which event giving rise to reverse input tax credithas occurred: Provided that where event, giving rise to reverse input tax credit, comes to the notice of the dealer after the tax return, for the tax period in which such event has occurred, has been submitted, the dealer shall be liable to pay such amount of reverse input tax credit within thirty days after the event comes to the notice of the dealer, along with simple interest at a rate of fifteen percent per annum for the period commencing on the date following the last date prescribed for submitting tax return of the tax period in which event has occurred and ending on the date on which amount has been deposited. 19. Bare perusal of the aforesaid provision shows that the dealer, who has already claimed ITC wrongly in respect of any goods, benefit of ITC credited to that extent shall stand reversed. 20. Further, rule 21(1)(a) of the Rules framed under the VAT Act reads as under:- 21. Input Tax Credit not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2366;रा लुब्रीकेन्ट्स को उ०प्र० मूल्य संवर्धित कर अधिनियम , 2008 के Schedule - IV में प्रख्यापित करते हुए इस पर निर्माता / आयातकर्ता के बिन्दु पर करदेयता अवधारित कर दी गयी है। यह करदेयता कमिश्नर वाणिज्य कर द्वारा अवधारित प् ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2350;ाता या आयातकर्ता (Manufacture or Importer) अवधारित कर दिया गया है। इस प्रकार अब लुब्रीकेन्ट्स पर करदेयता इसकी निर्माता या आयातकर्ता द्वारा बिक्री किए जाने के बिन्दु पर ही होगी। अन्य किसी बिन्दु पर यह कर देय नहीं होगा साथ ही क ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 381;राप्त नहीं किया गया है साथ ही ऐसा व्यापारी उ०प्र० मूल्य संवर्धित कर अधिनियम , 2008 की धारा -2 की उपधारा (0) में परिभाषित Importer की श्रेणी में भी नहीं आता है क्योंकि उसके द्वारा लुब्रीकेन्ट का आयात प्रान्त बाहर से करते हु&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 360;े लुब्रीकेन्ट के संबंध में जो इनपुट टैक्स क्रेडिट का लाभ उसके द्वारा लिया गया है उसे रिवर्स किया जाएगा और उसकी ऐसी राशि की देयता होगी। यह वस्तुस्थिति उ o प्र o मूल्य संवर्धित कर अधिनियम की धारा -13 की उपधारा (1) के ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2366; कर निर्धारण आदेश वर्ष 2013-14 पारित करते समय लुब्रीकेन्ट आयल का दिनाँक 10.01.2014 को अवशेष अन्तिम स्टाक पर 14 प्रति० की दर से रू० 2981444.38 की आई०टी०सी० रिवर्स की गयी है। कर निर्धारण अधिकारी द्वारा आई०टी०सी० रिवर्स किये जाने का è ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0;ावली का नियम 21 में इस प्रकार के स्टाक पर आई०टी०सी० के मामले में आई०टी०सी० अनुमन्य नहीं किये जाने की ऐसी कोई व्यवस्था नहीं है , क्योंकि नियम 21 (11) उन मामलों में इनपुल टैक्स क्रेडिट अनुमन्य न किये जाने की व्यवस्था ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; लुब्रीकेन्ट पहले वैट में होने पर भी करयोग्य था और बाद में नॉनवैट की श्रेणी में होने पर भी करयोग्य रहा है। अतः कर निर्धारण अधिकारी द्वारा लुब्रीकेन्ट पर आर०आई०टी०सी० किया जाना त्रुटिपूर्ण है। ऐसी परिस्थ& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;िप्रेषित किया जाता है। आदेश अपील संख्या ALL1/0329/19 स्वीकार की जाती है तथा कर निर्धारक अधिकारी द्वारा उ०प्र० वैट अधिनियम , 2008 की धारा 28(2)(i) के अंतर्गत दि० 30.01.2016 को पारित आदेश को अपास्त किया जाता है तथा ऊपर दिए गए निर्देशों के क& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellate authority in first round of litigation as well as the judgement of the Full Bench of this Court in M/s Ram Dayal Harbilas (supra), it is clear that the remand order for passing afresh order in accordance with law is an open remand order. The case in hand shows that the matter was not remanded by the first appellate authority with a specific direction as noted above and therefore, the order passed after remand by the assessing authority as well as the Tribunal cannot be said to be unjustified. 29. Further, the judgements cited by the learned Senior Advocate in M/s Guru Nanak Brick Fields (supra) and M/s PNC Construction Company Limited (supra) are of no help to the revisionist as observed above that the matter was remanded to decide after detailed inquiry and in accordance with law. 30. The record further shows that once the lubricant became taxable item at the hand of the manufacturer and importer and for the trader it become non VATable goods, and once the item is declared as non VAT goods in the hand of the trader as revisionist is also a trader, the judgements cited by the learned Senior Counsel for the revisionist in M/s Kumar Motors, Bareilly (supra), M/s Me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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