Bauli India Bakes and Sweets Private Limited ., In re
Date: April 8, 2019
Subject Matter
AAR cannot decide on the admissibility of CENVAT credit paid under the pre-GST regime
Summary
With the advent of GST, the final products manufactured by the Applicant are taxable under GST from 1 July 2017. Now applicant wishes to understand whether the CENVATABLE duties namely Central Excise Duty, CVD or SAD paid on such capital goods prior…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s Bauli India Bakes and weets Private Limited, seeking an advance ruling in respect of following questions. 1. Whether the input tax credit availed by…