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TaxReply India Pvt Ltd

R.K. MARBLES PVT. LTD.
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

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

Petitioner / Applicant

R.K. MARBLES PVT. LTD.
Respondent NA
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Jun 22, 2020
Order No.

52(JPM)CGST/JPR/2020

Citation

2020(6) TAXREPLY 4217
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ORDER

This appeal has been filed under Section 107 of the Central Goods and Services Tax Act, 2017 by M/s. R.K. Marbles Private Limited, Makrana Road, Kishangarh, District-Ajmer-305801 (Rajasthan) (hereinafter also referred to as “the appellant”) against the Order-in-Original No. 01/Service Tax/2019-20 issued vide C. No. GL-4(3)IAR-597/17-18/RKM/KSG.L-II/2018/65, dated 30-4-2019 (hereinafter called as the “impugned order”) passed by the Superintendent, Central Goods & Services Tax Range L-II, Kishangarh, Distt-Ajmer (hereinafter called as the “adjudicating authority”). 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08AAACR9701L1Z4 is engaged in supply of taxable service under the category of Goods Transport Agency Service, appeared to have wrongly availed the input tax credit of ₹ 2,32,334/- of Cenvat credit taken in GST TRAN-1 as ITC with regard to Input Service of GTA under RCM paid on 6-7-2017 under head 7(b) ....

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