Page 145 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : P.K. MAHAPATRA 471
4. Personal hearing :-
In accordance with the established principles of natural justice, personal
hearing in the matter was extended to the authorized representative of the appel-
lant and accordingly, Mr. Sanjay Padhy (Finance Manager) appeared for hearing
on 11-7-2019 and seeked adjournment. Another hearing in the case was also ex-
tended on 5-8-2019, wherein Mr. S. Ananatnarayan and Mr. Krishna Tej from
M/s. Price Waterhouse Coopers, Hyderabad and authorized representative, Mr.
Sanjay Padhy (Finance Manager) M/s. NMDC, appeared for hearing on 5-8-2019.
They furnished a written submission dated 3-8-2019 along with a paper book and
reiterated the same and which has been taken on record.
5. Legal position, Analysis and Discussion :-
5.1 At the very outset, we would like to make it clear that the provi-
sions for implementing the CGST Act and Chhattisgarh GST Act, 2017 (hereinaf-
ter referred to as “the CGST Act and CGGST Act”) are similar and thus, unless a
mention is specifically made to such dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provisions under the CGGST
Act, 2017. Now we sequentially proceed to discuss the issues involved in the in-
stant appeal filed by the Appellant along with the provisions applicable in the
present case. The present appeal has been filed under Section 100(1) of the Cen-
tral Goods and Services Tax Act, 2017 and the CGGST Act, 2017 by the Appellant
M/s. NMDC Ltd., having their registered office at Khanij Bhavan, 10-3-311/A,
Castle Hills, Masab Tank, Hyderabad, Telengana and works/administrative of-
fice at ADMN Building Hilltop Road, Near CSD, 1st Floor, Bacheli Complex,
Dantewada (South Bastar) Chhattisgarh and GSTIN 22AAACN7325A3Z3,
against the Advance Ruling Order No. STC/AAR/02/2019, dated 24th April,
2019.
5.2 The Appellant NMDC Limited is a State-controlled mineral pro-
ducer 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 million tons of iron ore annually from
3 fully mechanized mines in Chhattisgarh. NMDC, as part of its diversification,
value addition and forward integration programme is setting up a 3 MTPA ca-
pacity greenfield Integrated Steel Plant based on HiSmelt technology in Nagar-
nar, located 16 km. from Jagdalpur in the State of Chhattisgarh. Further, NMDC
Ltd. has entered into a contract agreement with M/s. Bajaj Electricals Ltd. for
Lighting of Plant Road, Boundary & Watchtower. It includes various Inputs and
Input services like design and engineering, supply of plant and equipment and
erection of such plant and equipment including street lighting tubular poles, fit-
tings, aviation lamps, switch box, pipes for laying the cables. It is in this context,
they M/s. NMDC has awarded the project of Lighting of Plant Road, Boundary
& Watchtower (Package 33) to M/s. Bajaj Electricals Limited.
5.3 On being aggrieved by the Advance Ruling Order No.
STC/AAR/02/2019, dated 24th April, 2019 passed by the AAR Chhattisgarh,
Raipur, the Appellant has filed the instant appeal under Section 100(1) of the Cen-
tral Goods and Services Tax Act, 2017 and the CGGST Act, 2017, seeking an order
under Section 101 ibid., as regards appellant’s (NMDC’s) eligibility to take Input
Tax credit ITC on GST paid towards :
(i) Design and engineering of lighting for Plant Road, Boundary Wall
and Watchtower

GST LAW TIMES  27th August 2020  145