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MEENA SERVICE CENTRE vs. ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION- C
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA
Pet. Counsel
Hemant Kumawat
Res. Counsel
---

Petitioner / Applicant

MEENA SERVICE CENTRE
Respondent ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DIVISION- C
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Oct 9, 2020
Order No.

84 (JPM)CGST/JPR/2020

Citation

2020(10) TAXREPLY 4183
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ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Meena Service Centre, Khasra No.521, Delhi Bye Pass Road, Opp: Laxminayanpuri, Jaipur (hereinafter also referred to as "the appellant") against the Order in Original No. RFD/104/GST/DIV-G/Ref/Final/2019 dated 26.11.2019 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-C, Jaipur (hereinafter referred to as "the adjudicating authority"). 2.  Brief facts of the case: 2.1  Brief facts of the case are that the appellant is having GSTIN 08AAXPM8002BIZO, a retail outlet of petrol and diesel for supply of Oil and Lubricant etc., The adjudicating authority has rejected the refund claim of ₹ 88,850/- filed by the assessee on account of that the appellant has claimed refund of Input Tax Credit availed on the license fee paid to M/s Indian Oil Corporation under "Any ....

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