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ITC is not available for "deposit works" i.e. creating infrastructure for electricity transmission.

Input Tax Credit The Applicant in his application sought clarification and Advance Ruling as follows :-

(i) Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?

(ii) Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of electricity?

(iii) Whether the exemption given under Entry No. 25 of the exemption notification for services by wav of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Applicant?

(iv) Whether ITC is available to the applicant in undertaking "Deposit Works" i.e. creating infrastructure for electricity transmission?

Held that :- (i) Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?

Ans. : No.

(ii) Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of electricity?

Ans. : No.

(iii) Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Applicant?

Ans. No.

(iv) Whether, ITC is available to the applicant in undertaking “deposit Works” i.e. creating infrastructure for electricity transmission?

Ans. Not eligible to claim Input Tax Credit. — Uttar Pradesh Power Transmission Corporation Limited, In Re… [2019] 15 TAXLOK.COM 131 (AAR-UP)