GST NEWS BULLETIN

Hotel accommodation service used by an employee is an eligible input service for availment of credit

The Hon’ble CESTAT, Delhi in M/s Bharat Heavy Electricals Ltd. v. Commissioner, Central Excise & CGST Dehradun [Final Order No. 50958 / 2022] held that the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004 (“CCR”).

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Electronic filing of the reply of SCN is not mandatory in Form GST-DRC-06

The Hon’ble Madras High Court in Asia (Chennai) Engineering v. Assistant Commissioner (ST) (FAC) [W.P. (MD).Nos.13851 and 13870 of 2022 dated August 22, 2022] held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of Central Goods and Services Act, 2017 (“the CGST Act”) and the reply so filed through post shall also be treated as valid.

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