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In case of inverted duty structure, refund of input service is not admissible.

Refund / Inverted Duty Structure — The Applicant sought Advance Ruling on the question whether the applicant is eligible to claim refund of accumulated input tax credit on both inputs and input services where a scenario of inverted duty structure exists? The Authority Ruled held that since the jurisdictional refunding authority is an adjudicating authority and any decision by him is appealable under the Act before the concerned appellate authority and advance ruling authority is not the forum before such issue can be raised. Thus, Application rejected. — N. Ranga Rao & Sons Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 184 (AAR-Karnataka)