TaxTMI 
TaxTMI 
2020 (3) TMI 1299
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....ed 17-12-2018 (hereinafter referred to as "the impugned order" also), passed by Superintendent, CGST Range-XLVI, Ajmer (hereinafter referred to as "the adjudicating authority" also. 2. The relevant facts for the purpose are that the appellant, holder of GSTIN 08AABFB0140K1ZW, have filed TRAN-1 and availed input tax credit of Rs. 9,41,909/- in respect of the various inputs lying in their stock on 30-6-2017 under Section 140(3) of the Act read with Rule 117 of CGST Rules, 2017. During scrutiny of documents and TRAN-1, submitted by the supplier for verification of input tax credit availed, it was noticed by the department (the respondent) that the supplier was not in possession of invoices or other documents as prescribed under R....
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.... of ITC Rs. 90639/- by the Superintendent is without appreciating the full facts & circumstances of the case by him. There was stock of excise duty paid invoices as on 30-6-2017 for which ITC of Rs. 90639/- was claimed by them. M/s. Taxmo Industries are the manufacturer of TAXMO Agricultural Centrifugal Pump Set who made payment of Excise Duty as cleared from the face of VAT invoices, that we are in possession of such VAT invoices in which such excise duty separately shown to be recovered from us and it was sufficient evidence of payment of duty by them. 4.2 That we also obtained certificate of payment of such duty recovered from us by their principal manufacturer H.O. on behalf of this depot in Rajasthan, there was no need to issue....
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....High Court in the case of Down Town Auto Pvt. Ltd. v. UOI in R/Special Civil Appeal No. 2409 of 2019 vide order dated 6-2-2019 [2020 (32) G.S.T.L. J152 (Guj.)]. • Their appeal may please be finalized on the basis of their written submission. 6. I have carefully gone through the facts of the case, appeal memo and submissions made vide letters dated 21-1-2020 & 20-2-2020. The issue involved in the present case for consideration is : whether the appellant have wrongly availed ITC of Rs. 90,639/- in respect of the inputs lying in their stock as on 30-6-2017, without having proper documents or not? 7. I find that the transitional arrangements for input tax credit has been provided under the provisions of Section 140 ....
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....y preceding the appointed day; and (v) the supplier of services is not eligible for any abatement under this Act : 7.1 I find that the appellant has submitted copy of 58 VAT-invoices of M/s. TEXMO Industries in respect of ITC of Rs. 90,639/- availed by the appellant along with a certificate dated 17-1-2019 of excise duty paid by the principal manufacturer i.e. M/s. TEXMO Industries, Coimbatore. Whereas, Section 140(3)(iii) of the Act stipulates that the supplier should have in possession of prescribed documents evidencing payment of duty under the existing law (Central Excise Law) in respect of such inputs. I observe that the VAT invoices, submitted by the appellant, do not fulfil the conditions for ....