2019 (4) TMI 422

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....AX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s. NMDC Limited, ADMN Building, Donimalai Township, Donimalai, Sanduru - 583118- (herein after referred to as 'Applicant') having GSTIN number 29AAACN7325A1ZR, have filed an application, on 27-08-2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGST....

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.... paid on inputs and input services in accordance with the CENVAT Credit Rules. 4. The Applicant procured Operation & Maintenance Services in respect of the said plant prior to 01.07.2017, the appointed date and the relevant invoices were issued at much later, even after the appointed date. Therefore the Applicant could not avail the credit in respect of such invoices and could not incorporate the....