Page 222 - GSTL_21st May 2020_Vol 36_Part 3

468 GST LAW TIMES [ Vol. 36
Essar Logistics Ltd. v. Commissioner — 2014 (33) S.T.R. 588 (Tribunal) — Distinguished ....... [Para 48]
Indure Ltd. v. CTO — C.A. No. 1123 of 2003, decided on 20-9-2010
by Supreme Court — Referred ............................................................................................... [Paras K, 29]
Ishikawajma-Harima Heavy Industries Ltd. v. Director of Income Tax
— 2007 (6) S.T.R. 3 (S.C.) — Distinguished ............................................................................. [Para 45]
Larsen and Toubro Ltd. — Writ Petition No. 22960 of 2007,
decided on 14-9-2015 by Andhra High Court — Relied on ..................................................... [Para 46]
Linde Engineering Division v. Income Tax — (2014) 365 ITR 1 — Distinguished ...................... [Para 45]
Mirah Exports Pvt. Ltd. v. Collector — 1998 (98) E.L.T. 3 (S.C.) — Referred .................................. [Para 47]
Mittal Engineering Works Pvt. Ltd. v. Collector — 1996 (88) E.L.T. 622 (S.C.) — Relied on . [Paras 55, 56]
NR Energy Solutions India Pvt. Ltd.
— 2019 (26) G.S.T.L. 280 (A.A.R. - GST) — Distinguished ................................................... [Para 57]
Perumal Naicker v. T. Ramaswami Kone — AIR 1969 Mad 346 — Referred ................................. [Para 51]
Quality Steel Tubes (P) Ltd. v. Collector — 1995 (75) E.L.T. 17 (S.C.) — Relied on ....................... [Para 55]
Rajasthan Spg. & Wvg. Mills Ltd. v. Commissioner
— 2001 (131) E.L.T. 594 (Tribunal) — Referred ......................................................................... [Para 47]
S.S. Associates v. Commissioner — 2010 (19) S.T.R. 438 (Tribunal) — Referred ............................ [Para 47]
Siemens India Limited v. State of Kerala — 2003 (132) STC 0418 — Distinguished ................... [Para 45]
Sirpur Paper Mills Ltd. v. Collector — 1998 (97) E.L.T. 3 (S.C.) — Referred ................................... [Para 51]
Sri Velayuthaswamy Spinning Mills v. Inspector General of Registration and
the Sub-Registrar — 2013 (2) CTC 551 — Referred ................................................................... [Para 51]
State of Tamil Nadu v. Titanium Equipments and Anode Manufacturing Corporation
— (1998) 110 STC 43 — Distinguished ..................................................................................... [Para 45]
T.T.G. Industries Ltd. v. Collector — 2004 (167) E.L.T. 501 (S.C.) — Relied on ....................... [Paras 54, 56]
Union of India v. Mahindra & Mahindra Ltd. — 1995 (76) E.L.T. 481 (S.C.) — Referred ............. [Para 47]
VISA International Limited v. Continental Resources (USA) Limited
— (2009) 2 SCC 55 — Referred ..................................................................................................... [Para 47]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Order No. 58/1/2002-CX., dated 15-1-2002 ................................................................... [Para 19]
C.B.I. & C. Instruction F.No. 283/11/2017-GRID SOLAR, dated 3-4-2018 .................................... [Para 17]
[Order]. - Proceedings : At the outset, we would like to make it clear that
the provisions of both the CGST Act and the MGST Act are the same except for
certain provisions. Therefore, unless a mention is specifically made to such dis-
similar provisions, a reference to the CGST Act would also mean a reference to
the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods
and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,
2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Siemens Lim-
ited (herein after referred to as the “Appellant”) against the Advance Ruling No.
GST-ARA-69/2018-19/B-164, dated 19-12-2018 [2019 (24) G.S.T.L. 670 (A.A.R. -
GST)].
Brief facts of the case
(A) M/s. Siemens Limited (hereinafter referred as the ‘Appellant’) is
registered under the Central and State GST legislations vide GSTIN
27AAACS0764L1Z6 and is situated at Plot No. 2, Siemens Limited,
Sector 2, Kharghar Node, Navi Mumbai 410210, Maharashtra. The
Appellant is a leader in technology solutions for intelligent (smart),
sustainable cities, smart grid, building technologies, mobility and
power distribution.

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