Alstom Transport India Ltd Vs Additional Commissioner of Central Tax Appeals (Andhra Pradesh High Court)
Refund of tax paid on zero-rated supplies cannot be denied solely due to non-inclusion of services in the petitioner’s registration certificate -High Court of Andhra Pradesh
Refund of tax paid on zero-rated supplies cannot be denied solely due to non-inclusion of services in the petitioner’s registration certificate -High Court of Andhra Pradesh
M/s Alstom Transport India Ltd. vs Assistant Commissioner of Central Tax Appeals and others
Facts of the case
1. The petitioner was engaged in manufacture and supply of railway equipment but also commenced supply of engineering services for metro projects from June 2019.
2. The petitioner supplied engineering services to customers outside India on payment of GST and thereafter filed refund application for claiming refund of tax paid on zero rated supply of services.
3. The applications filed by the petitioner were rejected by the original authority merely on the grounds that petitioner had registered itself only for supply of goods and as such cannot claim refund of tax for supply of services.
4. Further, the above rejection was upheld by the Appellate authority. Therefore, the Petitioner approached the High Court.
5. The High Court examined the legal provisions in relation to registration and held that as per prescribed the procedure of registration no importance is given to the details of the goods or services the person would be supplying. The only requirement is that any person, who would have to pay tax on such supply, whether of goods or services.
