Page 180 - GSTL_3rd September 2020_Vol 40_Part 1

114 GST LAW TIMES [ Vol. 40
block station at Ch : 277.030 Km from Kothavalasa Centre of station building on
Ambagoan end and one connectivity from the existing Amagura station at
Ch:281.429 Km from Kothavalasa Center of station building on Kirundul end.
5.3 The project of Railways Siding is being implemented by M/s.
IRCON International Ltd. The project is divided into 3 major packages for laying
of private railway siding which are as below :
Pkg I - Civil and Railway allied works in connection with laying of pri-
vate railway siding;
Pkg II - Execution of Civil, S&T, Mechanical and Structural works in
connection with laying of railway siding for NISP;
Pkg IV - Execution of Civil, P-Way, Overhead Electrification, General
Electrical and Signalling & Telecommunication works for the proposed
block station yard in connection with 3 MTPA Integrated Steel Plant for
NMDC Ltd.
Each of the above packages is divided into 3 parts namely, civil works, supplies
and erection with separate values identified for supplies made within each part.
5.4 On being aggrieved by the Advance Ruling Order No.
STC/AAR/03/2019, dated 24th April, 2019 passed by the AAR Chhattisgarh,
Raipur, the Appellant has filed the instant appeal under Section 100(1) of the
Central 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 on GST paid towards :
(i) Civil and railway allied works in connection with the laying of pri-
vate railway siding.
(ii) Signaling & telecommunication system, mechanical and structural
works in relation to railway siding.
(iii) Execution of P-way, civil, overhead electrification, general electrical
and signaling & telecommunication works for the proposed block
station yard in relation to private railway siding.
5.5 M/s. NMDC’s project of laying railway siding is being implement-
ed by M/s. IRCON International Ltd., to be used for transportation of input ma-
terials inside the factory and to carry finished goods outside the factory. The is-
sue being raised is the eligibility or otherwise of ITC on items/services used for
laying such railway siding under the provisions of CGST Act, 2017. The scope of
work constituting three packages viz. Package-I, Package-II and Package-IV re-
spectively consists of :-
(i) Civil and Railway allied works in connection with the constructions
of Private Railway siding on item rate basis.
(ii) Execution of Civil, General Electrical, Signaling & Telecommunica-
tion and Mechanical Equipment for Loco shed works in connection
with construction of Private Railway siding.
(iii) Execution of P-Way, Civil, Overhead Electrification, General Electri-
cal and Signaling & Telecommunication Works for the proposed
Block Station Yard in connection with Construction of Private Rail-
way Siding.
5.6 The relevant Tender Enquiry No. HO(Contracts)/NISP/RSP/357,
dated 25-3-2014 in respect of aforesaid Package-I, issued by NMDC, the Appel-
lant specifies the Scope of Work as under :-
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