National Aluminium Comapany Ltd ., In re
Date: May 25, 2023
Subject Matter
AAR cannot rule on availability of the unutilized ITC of Compensation Cess paid by the Applicant on the purchase of coal
Summary
The case law discusses an application for advance ruling regarding the availability of the unutilized input tax credit (ITC) of Compensation Cess paid by the Applicant on the purchase of coal. The case law highlights that the question raised does not…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: M/s National Aluminum Company Ltd., Plot No.1, NALCO Bhawan, Nayapali, JaidevVihar, Bhubaneswar 751013, Odisha ( herein after referred to as the ‘Applicant’) having GSTIN 21AAACN7449M1Z9 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM…