TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 54
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....reducing the amount of admissible input tax credit shall be made, unless the Appellant has been given an opportunity of being heard. 2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling: (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this Advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the Appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the Appellant as if such advance ruling has never been made. At the outset, we would like to make it clear tha....
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.....2 MW of the Solar Power plant as per MNRE & IEC standards wherein the generation of electricity from such solar plant is used for captive consumption; and (ii) they are eligible to take input Tax credit for inputs and services for running the solar plant. 5. After detailed examination, AAR vide Order No. No. 01/ARA/2025 dated 06-02-2025 ruled that the appellant is not eligible for input tax credit on the goods and services exclusively used for the provision of exempt supply namely 'generation and supply of electricity'. Electricity, being a goods charged to Nil rate of tax, is supplied to TANGEDCO which in turn is given as Credit for adjustment towards the power consumed in the factory of manufacture and hence electricity is not captively consumed but the 'supply' is to be treated as 'exempt supply'. As per Section 17(2) and 17(3) of the CGST/TNGST Act, 2017 read with Rule 43(1) (a) of the CGST/SGST Rules, 2017, the input tax credit exclusively used or consumed for the generation and supply of electricity which is an exempted supply is unavailable for availment as input tax credit. Accordingly, for the second query it was held that the appellant is not eligible to avai....
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....ction 17(2) of the Act read with Rule 43(1) (a) of the CGST/TNGST Rules, 2017. 7. In the light of the above submissions, the appellant prayed the appellate authorities to (i) Declare that the wheeling agreement with TANGEDCO does not amount to 'supply' under GST (ii) To set aside the order of the Authority of Advance Ruling denying ITC on the solar power plant under Section 17(5) (c) & (d) of the Act and ITC be allowed as per the provisions applicable to "Plant & Machinery". (iii) ITC on installation of solar power plant for captive consumption should be treated as eligible ITC as the power is used for the production of taxable goods, namely steel. 8. PERSONAL HEARING 8.1 Shri. CA Shankara Narayanan V, & Shri. CA Jayakumar G, Chartered Accountants appeared on 28.08.2025 for the hearing in virtual mode, as Authorised Representatives (AR) of the Appellant. 8.2 The members made it clear that this personal hearing is for the limited purpose of admission of the appeal application as there is an apparent delay in the filing of this application which was requested to be condoned by the Appellant. AR did not include the request for 'condonation of del....
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....ied that the Appellant was prevented by sufficient cause from presenting the appeal within the initial period of 30 days. 10. We find that the date of the Advance Ruling No. 01/ARA/2025 pronounced originally by the AAR is dated 06.02.2025 and the date of communication of the order is 07-02-2025, which was received by the applicant on 08.02.2025, so the last date for filing the appeal under Section 100(2) of the CGST Act, 2017, would be 10.03.2025, and the last date for filing the appeal with a maximum condonable delay of 30 days as per the first proviso to Section 100(2) of the CGST Act, 2017, would be 09.04.2025. The appeal filed by the appellant is on 23-06-2025. Therefore, it is evident that there has been a delay of 105 days (10.03.2025 to 23.06.2025) from the last date for filing the appeal under Section 100(2) of the CGST Act, 2017. 11. As per the statute, the Appellate Authority can condone a delay of 30 days beyond the normal period of thirty days given for filing the appeal, provided sufficient cause is shown by the Appellant for such delay. In the present case, there is a delay of 105 days from the last date for filing the appeal, i.e., 10.03.2025 which is way beyon....