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TMI Blog2018 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation to the proviso as stated above. Hence, this authority is of the opinion the claim of the applicant is not justifiable. Ruling:- As per the material on record and photographic evidences of the applicant, on which sought for clarification does not fall under the ambit of explanation to the proviso to the Section 17(5) of CGST/APGST Act,2017. The applicant is not entitled to claim the input tax credit on the goods and services. - AAR/AP/14(GST)/2018 in Application No. AAR/22/(GST)/2018 - - - Dated:- 9-10-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. Mahesh Soni (Authorized Representative) Present for the Jurisdictional Officer: Remarks not Received Note : Under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bifurcation lists of tax payers between the Centre and State in the prescribed manner) accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST / APGST Act 2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, not offered any remarks. As the limitation period for disposal of the application is closure, the authority proceeded further. Accordingly, a personal hearing is called for on 14 th September 2018, to hear from the applicant. Sri. Mahesh Soni (authorized representative) had attended on behalf of the applicant and submitted the facts of case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery. They highlighted the word support used in explanation not only means support from base, but also support from all the ways, creating sheds is to protect the plant machinery. Further, they submitted the list of goods and services, which are to be used for their plant and machinery as input. This authority requested the applicant, to submit the photographic evidences, in support of his claim. The same is received through mail by this authority Statutory Provisions: 17, (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (c) works contract services when supplied for construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Hence, this authority is of the opinion the claim of the applicant is not justifiable. Accordingly, the ruling is as follows.... RULING 1) Whether we are eligible to take GST input on Goods which are used for installation (Foundation) of plant and machinery? 2) Whether we are eligible to take GST input services which are used for installation (Foundation) of plant and machinery? 3) Whether we are eligible to take GST input on goods which are used for protection (by creating sheds) for plant and machinery? 4) Whether we are eligible to take GST inputs on services which are used for protection (by creating shed) for plant and machinery? Ruling : As per the material on record and photographic evidences of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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