Input Tax Credit —Appellate Authority for Advance Ruling — The appellant 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 sought an advance ruling as to whether ITC can be availed for civil and railway allied works in connection with the laying of private Railway Siding; on signaling & telecommunication system, mechanical and structural works in relation to Railway Siding; on 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. The AAR has ruled that the Appellant is not entitled for ITC on the inward supplies pertaining to the activities brought about by the Appellant in their application relating to laying of the said private railway siding located at a site outside the premises of the Appellant, in view of the exclusions stipulated under Section 17(5) of the Act. The Appellant preferred an appeal on the ground that the main objective and purpose of laying railway track is for transporting raw materials inside the factory and for outward transportation of finished product. The Appellant requested for ruling as to whether the AAR order is right in holding that the items in question merit treatment as a civil structure/immovable property and not as plant and machinery; whether the order fails to appreciate the expression "plant and machinery" without considering the meaning of 'equipment', 'apparatus' and 'machinery' mentioned therein.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that there is no merit in the appeal filed by the Appellant against the Advance Ruling Order dated 24th April, 2019 passed by the AAR, Chhattisgarh.— P.K. Mahapatra, In Re… [2019] 16 TAXLOK.COM 233 (AAAR-Chhattisgarh)