Page 19 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] INDEX - 23rd July, 2020 xvii
Input Tax Credit (ITC) (Contd.)
the GST paid on purchase, and fabrication of motor vehicles, used for
carrying cash and bullions available to assessee - Sections 2(52), 2(75) and
17 of Central Goods and Services Tax Act, 2017 - Rule 138(14) of Central
Goods and Services Tax Rules, 2017 — In Re : CMS Info Systems Ltd. (App. A.A.R.
- GST - Mah.) ...................................... 566
— Applicant eligible to take the entire input Cenvat credit @ 18% on
purchases of LPG Gas in bulk through Tanker subject to fulfilment of the
conditions/provisions (wherever applicable) for taking input tax credit
as envisaged in Sections 16, 17 and 18 of Central Goods and Services Tax
Act, 2017 and Rules 36, 37, 40, 41 and 42 of Central Goods and Services
Tax Rules, 2017 — In Re : Navbharat LPG Bottling Company (A.A.R. - GST - Guj.) ..... 467
— Input service - Inter-connected roads between various establishments and
factory premises - Construction and maintenance of roads in the factory
estate mandatory for the Appellant to carry out their business operation,
such roads being necessary for transportation of inputs, capital goods,
and finished products of the Appellant - Accordingly, expenditures
incurred on the construction and maintenance of road from factory’s
main gate to factory premises where manufacturing activities take place
is eligible for ITC as per Section 16(1) of Central Goods and Services Tax
Act, 2017, since the same is incurred on input services, which are used in
the course or furtherance of business - However, construction and
maintenance of roads within the residential complex of the factory estate
being in relation to supply of the accommodation facility to employees in
the residential colony maintained by Appellant, which are an exempt
supply, therefore, ITC in respect of such expenditure not available in
accordance with the provision of Section 17(2) of Central Goods and
Services Tax Act, 2017 — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST -
Mah.) ......................................... 530
— Input service - Maintenance and upkeep activities relating to gardens,
parks, playground, factory school for children of employees, hall for
recreational activities, residential quarter buildings of employees, roads,
footpaths, street lightings and other parts of estate area that are located
outside the factory premises but within the factory estate - Appellant
charging rent/consideration from their employees for providing
accommodation facility in the residential colony maintained by it, which
renders the said activity of the Appellant as supply of residential
services, an exempt supply in itself in terms of Sr. No. 12 of Notification
No. 12/2017-C.T. (Rate) - Further, Education services provided by factory
school to the children of employees, renting of recreational halls to
employees for organizing some family functions against certain
considerations being exempt supply any inputs or input services viz.
maintenance, upkeep, repair, providing security, garbage collection,
sewage treatment, civil construction, sweeping and cleaning, etc.,
pertaining to the residential quarters of employees of Ordnance Factory
Bhandara and other allied organisations, market area, places for worship
of God, gardens, parks, playgrounds, swimming pool, footpaths, street
lightings, which are used inside the residential colony not available to
Appellant for ITC in accordance with the provision of Section 17(2) of
Central Goods and Services Tax Act, 2017 — In Re : Ordnance Factory, Bhandara
(App. A.A.R. - GST - Mah.) ............................... 530

GST LAW TIMES  23rd July 2020  19