Page 166 - GSTL_3rd September 2020_Vol 40_Part 1

100 GST LAW TIMES [ Vol. 40
J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Sales Tax Officer
— 1997 (91) E.L.T. 34 (S.C.) — Referred ........................................................................................ [Para 3]
Jayaswal Neco Ltd. v. Commissioner — 2015 (319) E.L.T. 247 (S.C.) — Distinguished ..... [Paras 3, 10.2]
Kalinga Tubes Ltd. v. CIT — (1974) 96 ITR 20 — Referred .................................................................. [Para 3]
Mittal Engineering Works Pvt. Ltd. v. Collector — 1996 (88) E.L.T. 622 (S.C.) — Relied on ....... [Para 8.1]
Oblum Electrical Industries Pvt. Ltd. v. Collector — 1997 (94) E.L.T. 449 (S.C.) — Referred ......... [Para 3]
Orient Cement Ltd. v. Commissioner — 2017 (51) S.T.R. 459 (Tribunal) — Referred ..................... [Para 3]
Pipavav Defense and Offshore Engineering Company Ltd.
— 2017-TIOL-1018-HC-AHM-VAT — Distinguished ................................................... [Paras 3, 10.3]
Quality Steel Tubes (P) Ltd. v. Collector — 1995 (75) E.L.T. 17 (S.C.) — Relied on ...................... [Para 8.1]
Scientific Engineering House Private Limited v. Commissioner of Income Tax
— 2002-TIOL-665-SC-IT — Distinguished ...................................................................... [Paras 3, 10.3]
T.T.G. Industries Ltd. v. Collector — 2004 (167) E.L.T. 501 (S.C.) — Relied on ........................ [Paras 8, 8.1]
Triveni Engineering and Indus. Ltd. v. Commissioner
— 2000 (120) E.L.T. 273 (S.C.) — Referred .................................................................................... [Para 3]
Ultratech Cement Ltd. v. Commissioner
— 2016 (339) E.L.T. 127 (Tribunal) — Distinguished ..................................................... [Paras 3, 10.2]
Vodafone Mobile Services Limited v. Commissioner
— 2019 (27) G.S.T.L. 481 (Del.) — Distinguished .................................................. [Paras 3, 10.2, 10.4]
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 for civil and railway allied
works in connection with the laying of private Railway Siding?
(2) Whether input tax credit can be availed on signaling & telecommu-
nication system, mechanical and structural works in relation to
Railway Siding?
(3) Whether input tax credit can be availed on execution of P-Way, Civ-
il, overhead electrification, general electrical and signaling & tele-
communication works for the proposed block station yard in rela-
tion to private Railway Siding?
2. Facts of the case :-
(I) The Appellant NMDC Limited having 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 30 million tons of iron ore from 3 fully
mechanized mines in Chhattisgarh.
(II) 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. To serve the said plant in receiv-
ing the raw materials and dispatching the finished products, a rail-
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