Authority Can't Rule on Input Tax Credit for Pre-GST Capital Goods; No Jurisdiction for Advance Ruling.

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Full Text of the Document

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....Scope of advance ruling - Input tax credit - capital goods received prior to 01 July 2017 - Since the Appellant has raised questions on the admissibility of the credit of the CENVAT paid, under the pre-GST regime, on capital goods, it is held that this authority does not have jurisdiction to pass any ruling on such matters - no reply....