TaxTMI 
TaxTMI 
2023 (7) TMI 574
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.... 3. If it is held that the Applicant is eligible for ITC of tax paid on inputs and input services used in manner as stated in the application, then whether any amount of such ITC is required to be reversed under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules? 4. If it is held that the Applicant is eligible for ITC of tax paid on the capital goods used in manner as stated in the application, then whether any part of such ITC is required to be reversed under Section 17(2) of the CGST Act read with Rule 43 of the CGST Rules? 2. At the outset, we would like to make it clear that the provisions of both the CGST Act and the DGST Act are the same except certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under DGST Act. Further, to the earlier, henceforth for the purpose of this Advance Ruling, a reference to such similar provisions under CGST Act/DGST Act would be mentioned as being under "GST Act". 3. FACTS AND CONTENTION - AS PER THE APPLICANT 3.1 The Applicant is engaged in providing various 'Consumer Funded Jobs'....
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....d vide Transfer Petition (Civil) No. 388/2020 before the Hon'ble Supreme Court and pending before the Hon'ble Supreme Court has not been filed under CGST/SGST Act, so that proceeding before the Constitutional Court is not a proceeding under any of the provisions of this Act; that the ruling on the Application is already delayed due to non-existence of the AAR; that Section 98(6) provides that the Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application; that the very purpose to seek ruling is getting defeated due to the delay and jeopardising the business of the Applicant; and that the application is to be decided expeditiously on merit and questions are to be answered accordingly. 4.2 The applicant vide letter dated 24.02.2023 inter alia requested to provide Ruling in respect of questions mentioned at SI. 3 and 4 of para 1 above. 5. Contention - As per the Concerned officer (Centre) The Assistant Commissioner, Model Town Division, CGST Delhi North Commissionerate furnished their comments on the questions for Advance Ruling, stating inter alia that the Input Tax Credit (ITC) for input/input services/ Capital....
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....releasing connection of electricity; Rental Charges against metering equipment; Testing fee for meters/ transformers, capacitors etc.; Labor charges from customers for shifting of meters or shifting of services lines; Charges for duplicate bill; provided by DISCOMS to consumer are taxable. 8.3 The applicant challenged the provisions of the above said Circular by filing Writ Petition (Civil) No. 12063/2018 before Hon'ble High Court of Delhi, which is still pending. 8.4 The applicant submitted that according to provisions of Section 16 of the CGST Act, ITC is allowed for any supply of goods or services, which are used or intended to be used in the course of business and furtherance of business; that Section 17(5) restricts ITC in relation to certain supplies; that tax charged on all inward supplies shall be eligible for ITC provided it is not restricted under Section 17(5) of the CGST Act, 2017. 8.5 We also find that as the applicant at para 12 to para 15 of the Annexure-I of the Application Form for Advance Ruling states that any asset which has been created by the Applicant for performing the jobs vests with the Applicant only, therefore, it can be derived that the inp....
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....Tax Credit in respect of creating infrastructure for electricity transmission. The relevant portion of the above order of the Authority for Advance Ruling is reproduced as under: "13. As regard to the question "whether ITC is available to the applicant in undertaking "Deposit Works" i.e. creating infrastructure for electricity transmission", we noticed that (a) the Applicant, on request of the distribution company, would lay down the required infrastructure and would recover the cost from the consumer directly (b) In the Annexure-II i.e. "Statement containing applicant's interpretation of Law and/or facts, as the case may be, in respect of the question(s) on which advance ruling is required" the applicant has itself admitted that they does not qualify to be eligible to claim ITC, however in the submission made by the applicant at the time of personal hearing, they have submitted that the deposit were conder taken by them may qualify to be construction of immovable property, and the said constructed property will qualify to be the plant and machinery hence they are eligible to claim input tax credit. 14. Here we notice that section 17 of the CGST Ac....