Input tax credit— In the intant case, the applicant has filed an application requesting an advance ruling on the admissibility of input tax credit of GST paid on goods and services used for laying of cross-country pipeline nearby river till the boundary wall of the factory and admissibility of input tax credit on Operation and Maintenance Services ('O & M Services') obtained by the Applicant for the maintenance of the above facility.

The applicant sought advance ruling to the points as under:-

i. Whether input tax credit of GST paid on goods and services used for laying of cross-country pipeline nearby river till the boundary wall of the Factory can be taken by the Applicant?

ii. Whether input tax credit can be availed on Operation and Maintenance Services ('O & M Services') obtained by the Applicant for the maintenance of the facility?

Held that— The ruling so sought by the Applicant is accordingly answered as under:

M/s NMDC, the applicant is not eligible to Input tax credit of GST paid on goods and services used for laying of cross-country pipe line outside the factory premises of the applicant.

The applicant is also not eligible to Input tax credit of GST paid on Operation and Maintenance Services (O&M services) for the maintenance of the said cross-country pipe line laid outside the factory premises of the applicant.