Held - The applicant has submitted a copy of the agreement entered between them with GETCO. However, in the applicant's case, there is nothing explicit in the agreement between them and GETCO, which reveals that the ownership of the underground cable line along with the other electrical equipment would vest with GETCO. The applicant has also submitted that the entire cost of the project (excluding GST) amounting to.....

Held - The basic function carried out by the pipeline is to transfer the gasified LPG from the FSRU to the National Grid. In order to carry out the said function, the pipelines use various techniques and technology and devices such as isolation valves, check valves, high pressure loading arms, metering system, pressure regulating system, pig launcher, S.V. Station, SCADA Monitoring system etc. However, it is necess.....

Held - Once it has been established that the premises of the FSRU can be justly considered as factory premises, then there is no doubt that the tie-in pipeline, to be laid by the Appellant, which will join the FSRU to the National Grid, will be considered as pipeline laid outside the factory premises, and accordingly attract the applicability of the subject exclusion clause i.e. exclusion clause (iii) of the explan.....

Held - The eligibility for taking input tax credit (ITC) is dealt in the Sections 16 and 17 of the CGST Ach Section 16 states that a registered person shall be entitled to take ITC on goods and services used or intended to he used in the course or furtherance of his business and Section 17(5) of the CGST Act provides that in certain cases, input tax credit will not be available even if the goods or services are use.....