Page 135 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : P.K. MAHAPATRA 461
GTL Infrastructure Ltd. v. Commissioner — 2015 (37) S.T.R. 577 (Tribunal) — Referred .............. [Para 3]
Industrial Machinery Manufacturers Private Limited v. State of Gujarat
— (1965) 16 STC 380 — Referred .................................................................................................... [Para 3]
J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Sales Tax Officer
— 1997 (91) E.L.T. 34 (S.C.) — Referred ........................................................................................ [Para 3]
Mittal Engineering Works Pvt. Ltd. v. Collector — 1996 (88) E.L.T. 622 (S.C.) — Referred ......... [Para 6.8]
Nipro India Corporation Private Limited
— 2018 (18) G.S.T.L. 289 (A.A.R. - GST) — Distinguished ............................................. [Paras 3, 8.2]
Oblum Electrical Industries Pvt. Ltd. v. Collector — 1997 (94) E.L.T. 449 (S.C.) — Referred ......... [Para 3]
Pipavav Defense and Offshore Engineering Company Ltd.
— 2017-TIOL-1018-HC-AHM-VAT — Distinguished ....................................................... [Paras 3, 8]
Quality Steel Tubes (P) Ltd. v. Collector — 1995 (75) E.L.T. 17 (S.C.) — Referred ........................ [Para 6.8]
Scientific Engineering House Private Limited v. Commissioner of Income Tax
— 2002-TIOL-665-SC-IT — Distinguished ........................................................................... [Paras 3, 8]
Steel Authority of India Ltd. v. Commissioner
— 2016 (343) E.L.T. 805 (Tribunal) — Distinguished ...................................................... [Paras 3, 8.1]
T.T.G. Industries Ltd. v. Collector — 2004 (167) E.L.T. 501 (S.C.) — Relied on ..................... [Paras 6.7, 6.8]
Triveni Engineering and Indus. Ltd. v. Commissioner
— 2000 (120) E.L.T. 273 (S.C.) — Referred .................................................................................... [Para 3]
Vodafone Mobile Services Limited v. Commissioner
— 2019 (27) G.S.T.L. 481 (Del.) — Distinguished ............................................................. [Paras 3, 8.3]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 58/1/2002-CX, dated 15-1-2002 ................................................................... [Para 3]
[Order]. - Proceedings : The appellant M/s. P.K. Mahapatra, Assistant
General Manager (Finance) NMDC Limited, ADMN Building Hilltop Road, Near
CSD, 1st Floor, Bacheli Complex, Dantewada (South Bastar) Chhattisgarh GSTIN
22AAACN7325A1Z5 has filed this appeal u/s. 100 of the Chhattisgarh Goods &
Services Tax Act, 2017 requesting advance ruling in respect of the following
questions :-
(1) Whether input tax credit can be availed on design and engineering
of lighting for plant road, boundary wall and watchtower?
(2) Whether input tax credit can be availed on supply of plant and
equipment for lighting of plant road, boundary wall and watch-
tower?
(3) Whether input tax credit can be availed on Erection of plant and
equipment for lighting of plant road, boundary wall and watch-
tower?
2. Facts of the case :-
(I) The Appellant NMDC Limited holding GSTIN 22AAACN7325A3Z3
is a State-controlled mineral producer of the Government of India. It
is owned by the Government of India and is under administrative
control of the Ministry of Steel. It is India’s largest iron ore producer
and exporter producing about 30 millions of tons of iron ore from 3
fully mechanized mines in Chhattisgarh.
NMDC, as part of its diversification, value addition and forward in-
tegration programme is setting up a 3 MTPA capacity Greenfield In-
tegrated Steel Plant based on HiSmelt technology in Nagarnar, lo-
cated 16 km. from Jagdalpur in the State of Chhattisgarh with an es-
timated outlay of Rs. 20,000 Crore. NMDC has entered into a con-

GST LAW TIMES  27th August 2020  135