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    <title>2019 (7) TMI 40 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The application for advance ruling regarding the admissibility of input tax credit for capital goods received before the GST regime was rejected as the authority lacked jurisdiction to rule on CENVAT credit under the pre-GST laws. The applicant&#039;s request to adjust input tax credit for capital goods procured before GST against tax liability on outward supplies was also dismissed for being outside the scope of the GST Act. The ruling concluded that the application was non-maintainable, and therefore, rejected.</description>
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      <description>The application for advance ruling regarding the admissibility of input tax credit for capital goods received before the GST regime was rejected as the authority lacked jurisdiction to rule on CENVAT credit under the pre-GST laws. The applicant&#039;s request to adjust input tax credit for capital goods procured before GST against tax liability on outward supplies was also dismissed for being outside the scope of the GST Act. The ruling concluded that the application was non-maintainable, and therefore, rejected.</description>
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      <pubDate>Mon, 08 Apr 2019 00:00:00 +0530</pubDate>
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