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Refund of accumulated credit admissible even when input & output supplies are same
Case Law Details
- Case Name
- Malabar Fuel Corporation Vs Assistant Commissioner (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Malabar Fuel Corporation Vs Assistant Commissioner (Kerala High Court)
Kerala High Court held that refund of accumulated credit admissible as LPG (bulk supply) is received @18% from various refineries. Whereas, when LPG is supplied in cylinders to domestic customer GST @5% is leviable. Refund of accumulated credit is admissible even when input and output supplies are one and the same.
Facts-
The petitioner is engaged in bottling of Liquefied Petroleum Gas in cylinders for both domestic and commercial uses. On the bulk supply of LPG received by the petitioner from various refin...
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