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Case Law Details

Case Name : In re Northern Coalfields Ltd. (GST AAR Madhya Pradesh)
Appeal Number : Order No. 19/2020
Date of Judgement/Order : 08/12/2020
Related Assessment Year :

In re Northern Coalfields Ltd. (GST AAR Madhya Pradesh)

The applicant in response of the queries raised sent a letter dated 30.10.2020 stating that – The applicant wishes to seek advance ruling on some other issues also. Thus instead of removing the defect in this application, the applicant seek the liberty to file fresh application of Advance Ruling by consolidating all the issues including these issue. Thus the Applicant prays to provide the permission to withdraw this Advance Ruling application.

In light of Application for withdrawal of the application by the applicant the Authority hereby agrees to the withdrawal of application without going into Merit of the case and passing any ruling on the issues for which Advance Ruling has been sought for.

FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH

1. M/S NORTHERN COALFIELDS LTD. (hereinafter referred to as the Applicant) Singrauli is a well known Public Sector Undertaking of Government of India in Coal Sector They are also registered under GST Act The Applicant is having a GST registration with GSTIN 23AAI3CN4884H I ZE.

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made. a reference to the CGST Act would also mean a reference to the same provision un the MPGST Act. Further. henceforth, Ibr the purposes of this Advance Ru reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.

3. BRIEF FACTS OF THE CASE —

3.1. M/s. Northern Coalfields Limited (NCL), Singrauli a well known Public Sector Undertaking of Government of India in Coal Sector.

4. QUESTION RAISED BEFORE THE AUTHORITY —

The below question have been formed in relation to the services being provided by applicant to the recipients:

4.1. Whether the CENVAT Credit is available on security services in residential colony ?

4.2. Whether the CENVAT Credit is available on repair service in residential colony. ?

5. RECORD OF PERSONAL HEARING –

5.1 Shri Hemant Sindhwani. CA appeared on behalf of the applicants for personal hearing on electronic mode and he reiterated the submission already filed along with the Application.

5.2 At the time of hearing this Authority brought into notice of the applicant that the required fees of SGST for filing the application has not been deposited so to deposit the same so that the application can be accepted. Secondly it was also brought into notice of the applicant that the question asked is regarding CENVAT credit rather than Input Tax Credit (1TC).The issue of CENVAT credit is not in the purview of authority for advance ruling. A clarification was asked on this issue.

5.3 The applicant in response of the queries raised sent a letter dated 30.10.2020 stating that – The applicant wishes to seek advance ruling on some other issues also. Thus instead of removing the defect in this application, the applicant seek the liberty to file fresh application of Advance Ruling by consolidating all the issues including these issue. Thus the Applicant prays to provide the permission to withdraw this Advance Ruling application.

6. Ruling

6.1. In light of Application for withdrawal of the application by the applicant the Authority hereby agrees to the withdrawal of application without going into Merit of the case and passing any ruling on the issues for which Advance Ruling has been sought for.

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