NAA : Exonerates lift-manufacturer from profiteering charges; Excise duty non-deductible where material supplied pre-GST

National Anti-profiteering Authority drops the proceedings instituted by purchaser (applicant) of Schindler elevators, absent violation of provisions of Section 171 of CGST Act by manufacturer (respondent); Finds that applicant had been charged appropriate service tax on the advance paid before July 1, 2017 but as installation of elevator had been completed after coming into force of CGST Act, was charged GST at prevalent rate under separate invoices; Moreover, accepts DG Saf...