Page 89 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : SUNDHARAMS PVT. LTD. 415
Act, 2017, bars a taxable person from availing ITC on construction of immova-
ble property except specified Plant and Machinery - Taking credit is barred
even if inputs and input services are used in course and furtherance of busi-
ness - In instant case applicant has himself built the immovable property for
which he has received Paver Blocks - Case law relied upon ibid is distinguish-
able as property in that case was given on lease - Provision ibid was not held
as ultra vires in this judgment - In any case, said judgment has not attained
finality because, Departments SLP against it has been admitted by Apex Court
- ITC not admissible - Section 17(5)(d) of Central Goods and Services Tax Act,
2017/Maharashtra Goods and Services Tax Act, 2017. [para 5.10]
Ruling in favour of department
CASES CITED
Bharti Airtel Ltd. v. Commissioner — 2014 (35) S.T.R. 865 (Bom.) — Relied on ................... [Paras 5.6, 5.7]
Municipal Corporation of Greater Bombay v. Indian Oil Corporation Ltd.
—1991 Supp (2) SCC 18 — Relied on ......................................................... [Paras 3.2, 5.4, 5.5.2, 5.7, 5.9]
Safari Retreats Private Limited v. Chief Commissioner
— 2019 (25) G.S.T.L. 341 (Ori.) — Distinguished ...... [Paras 2.9, 5.3, 5.7, 5.10, 5.10.5, 5.10.6, 5.10.7]
Sree Varalakshmi Mahaal LLP — 2020 (32) G.S.T.L. 597 (A.A.R. - GST - T.N.) — Relied on .. [Para 5.10.4]
T.T.G. Industries Ltd. v. Collector — 2004 (167) E.L.T. 501 (S.C.) — Relied on .................. [Paras 5.5.2, 5.7]
Tower Vision India Pvt. Ltd. v. Commissioner
— 2016 (42) S.T.R. 249 (Tribunal - LB) — Relied on ........................................................ [Paras 5.6, 5.7]
Union of India v. West Coast Paper Mills Ltd. — 2004 (164) E.L.T. 375 (S.C.) — Relied on ... [Para 5.10.6]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 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” respectively) by M/s. Sundharams Private Ltd., the applicant, seek-
ing an advance ruling in respect of the following question.
Whether applicant is entitled to avail input tax credit under CGST/SGST
Act in respect of taxes to be paid on its purchase of Paver Blocks laid on
the land. It is reiterated once again that such blocks are not to be fastened
on earth, rather they are only laid on plain surface to park the cars of
Company’s customers?
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, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling,
the expression ‘GST Act’ would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions made by the applicant are as under :-
2.1 M/s. Sundharams Private Limited, the Applicant, engaged in
providing warehousing, storage and support services to the Original Equipment
Manufacturers (OEMs) of automobile industry, transports cars/tractors using its
fleet of car carrier vehicles. During the course of these services, the cars are
stored in the applicant’s stock yard prior to their transit to the respective car
dealers. On storage rentals of these vehicles, the applicant Company has been
collecting and paying applicable GST.
2.2 Applicant has purchased tax paid Paver Blocks which are laid in the
parking area of the land without any attachment to the earth. The object of laying
GST LAW TIMES  27th August 2020  89