2018 (6) TMI 461

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....ssue: "Whether Input Tax Credit (ITCj is available on Clean Environment (Energy) Cess paid at the time of import of Coal?" The applicant submitted relevant supporting documents which suggested that they had a stock of 13,000 Metric Tons of Coal as on 30th June 2017, of which 4000 Metric Tons consisted of imported coal. On the imported coal the applicant had paid Rs. 16,00,000/- ( Rupees Sixteen Lakhs) as clean energy Cess, which the applicant has taken credit as Transitional Credit in 1RANS-1. The advance Ruling is basically sought on above issue whether the said Transitional Credit is permissible or not. 3. In terms of Section 98 of CGST Act' 2017, the application was forwarded to the jurisdictional officer i.e Assistant Commi....

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....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 advance ruling can be filed for any of the question falling under Section 97(2). For the sake of clarity, the relevant extract of the CGST Act' 2017 is reproduced hereunder: Section 97(2): The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under provisions of the GSTAct(s); (c) determination of time and value of supply of goods or services or both....