2020 (1) TMI 1295

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.... This appeal has been filed under Section 107 of the Goods and Service Tax Act, 2017 by M/s HDFC Bank Limited, IInd Floor, JTN Anukampa, C-Scheme, Jaipur (Hereinafter also referred to as "the appellant") against the Order-in-Original No. 45 / GST / REFUND /FINAL/2018-19 dated 13.09.2018 (hereinafter referred to as "the impugned order") passed by -Assistant Commissioner, Central Goods & Service ....

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.... Compensation Cess dated 25.01.2018. The CESS amounting to Rs. 66,359/- was deposited by the appellant against Invoice No. A 2250 dated 21.11.2017 having description 'advance towards sale of car.' Nil rate of Cess came into force vide Notification No.01/2018 Compensation Cess dated 25.01.2018. On the other hand, the invoice had already been raised by the appellant on 21.11.2017 with description th....

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....e invoice No. A 2250 dated 21.11.2017 along with CGST Rs. 46,451/- and SGST Rs. 46,451/- including Cess of Rs. 66,359/- from employees for purchase of car at future date. (ii) That they are banking company and are not a dealer registered in sale and purchase of motor vehicles. (iii) That the appellant paid CGST Rs. 46,451/- and SGST Rs. 46,451/- including CESS of Rs. 66,359/- and....

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.... hearing conducted on 27.03.2019. 6. On perusal of facts available on record, I find that the adjudicating authority has rejected the refund on sole ground that the appellant has not furnished any evidence that the car was old and used. Moreover, on perusal of the invoice No. A 2250 dated 21.11.2017 raised by the appellant in the name of employee Shri Abhishek Mahajan has mentioned in the colum....