Input Tax Credit — The appellants filed an application before the AAR for obtaining an Advance Ruling on the issue as to whether the appellants would be eligible to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid. The AAR, passed Advance denying the ITC of GST paid on goods and services used for construction of the tie-in pipeline. The AAAR in the appeal passed the order the Appellant is not entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. — Western Concessions Private Limited, In Re… [2019] 17 TAXLOK.COM 092 (AAAR-Maharashtra)