2018 (6) TMI 461

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....and Building, Sripuram, Vishakhapatnam (hereinafter also referred as an applicant), having GSTIN 37CUFS4359L1Z4 is an importer of coal and also deals in trading of coal. The applicant has filed an application seeking advance ruling on a specific question. 2. The applicant has sought advance ruling on following issue: "Whether Input Tax Credit (ITCj is available on Clean Environment (Energy) Cess....

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....n Coal is not menlioned as eligible for taking credit under the credit rules. Hence, the Company is not eligible to take credit on clean energy Cess paid by the dealer under the said rules. Moreover clean energy Cess cannot be paid by utilizing the credit available in the credit account It is to be paid be cash as specified in the proviso 7 of Rule 3(4) of credit rules. Provided also that the CENV....

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.... Section 97 (2)(d) of CGST Act'2017. The applicant has filed his written submissions through e-Mail on 19th February 2018. 4. We have gone through the application filed by the applicant and the comments of jurisdictional tax officer. At this stage, our discussion and findings is for admittance or otherwise of the application under Section 98 (2) of the CGST Act' 2017. The application for ....

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....to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term. Section 2 (62) : "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; ....