TaxTMI 
TaxTMI 
2024 (7) TMI 289
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....shra. ORAL JUDGMENT (PER K. R. SHRIRAM J.) : 1. Ratnagiri Gas and Power Pvt Ltd., a joint venture of NTPC, GAIL and Maharashtra State Government, was incorporated in July-2005 to take over the Dabhol Power Company by Enron Corporation, USA and others. Through a scheme of demerger, duly approved by the National Company Law Appellate Tribunal, Ratnagiri Gas and Power Pvt Ltd. retained the power plant whereas the LNG (Liquid Natural Gas) Terminal was transferred to petitioner. Post demerger, petitioner is engaged in regassification of LNG at its regassification plant situated in Dabhol. Petitioner is a subsidiary company of GAIL (India) Ltd. a Government of India undertaking. 2. Under the GST regime, according to peti....
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....e existing incomplete breakwater to ensure safety of the jetty and the LNG carriers so that LNG carriers could berth and unload LNG even during monsoon season. Petitioner issued a notice inviting tender. Larsen and Toubro Ltd. bid and was awarded the contract. Petitioner spent approximately Rs. 600 crores of which, approximately Rs. 360 crores was towards supply of material and Rs. 240 crores was towards supply of services. 6. Petitioner filed an application for advance ruling before the Maharashtra Authority for Advance Ruling (Respondent No. 5) under Section 97 of the Central Excise Goods and Services Tax Act, 2017 (CGST Act) and the Maharashtra Goods and Services Tax Act, 2017 (MGST Act). Petitioner sought advance ruling in respect of....
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....on 17 (5) (d) of the CGST Act and, therefore, petitioner will not be entitled to any Input Tax Credit (ITC) on the construction / reconstruction of the breakwater. 8. As against the above order, petitioner preferred an appeal before respondent no. 6 being the Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax under Section 101 of the CGST Act and MGST Act. Respondent No. 6, by an order dated 6th November 2019, confirmed the order passed by respondent no. 5. It is this order of respondent no. 6 that is impugned in this petition. 9. We have gone through the facts of the case, documents on record and considered the submissions made by Mr. Sridharan, Ms Chavan and Mr. Deshmukh. 10. The issue is whether petiti....
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....hat are used for making outward supply of goods or services or both. "Apparatus" has been defined in various dictionaries as an integrated group of materials or devices used for a particular purpose or a collection or set of materials, implements or utensils for a given work etc. The analysis of the definition given in various dictionaries would show that "apparatus" is a combination of materials and other things having a particular function or intended for a specific use. (e) That the complete breakwater shall comprise of accropodes to be installed on core structure of rocks and 1.5 to 3 MT secondary armour layer of boulders. The uneven surface of accropodes leads to improvement of inter-locking capacity and, therefore, the breakw....
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....conclusion arrived at by respondent no. 5 and respondent no. 6 do not require any interference. Section 17 (5) (d) of the CGST Act reads as under: "17. Apportionment of credit and blocked credits.- ********************** 5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- ********************** (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. *******************....
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....ship to reach the jetty and remain safe at any point of time irrespective of the severity in the weather conditions. 15. In such a situation, can this court uphold petitioner's contentions that the said breakwater constructed can be considered to be "plant and machinery"? Mr. Sridharan submitted that even though breakwater is an immovable property, it is covered under the term "plant and machinery" since accropode which are used to construct the breakwater are interlocking device fixed to the earth by foundation and those are "apparatus". 16. The dictionary meaning used by respondents for the term "plant" indicates that it would mean and include a place where the industrial activity takes place and/or factory where certain material is....