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TMI Blog2019 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s. NMDC Limited, ADMN Building, Donimalai Township, Donimalai, Sanduru - 583118- (herein after referred to as 'Applicant') having GSTIN number 29AAACN7325A1ZR, have filed an application, on 27-08-2018, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with rule 104 of CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid on inputs and input services in accordance with the CENVAT Credit Rules. 4. The Applicant procured Operation & Maintenance Services in respect of the said plant prior to 01.07.2017, the appointed date and the relevant invoices were issued at much later, even after the appointed date. Therefore the Applicant could not avail the credit in respect of such invoices and could not incorporate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they filed certain refund claims, in respective jurisdictional office of the state / centre, and requested the refund sanctioning authority to adjudicate the claims based on the outcome of the ruling, but the said authority has finalized/ adjudicated the said refund claims and thereby, making their application for advance ruling filed before this authority infructuous as the ruling is yet to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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