Western Concessions Private Limited ., In re
Date: October 7, 2019
Subject Matter
ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid is not available
Summary
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 a…
A. M/s. Western Concessions Private Limited (hereinafter referred to as “the appellants”) having its corporate head office at 12th Floor, Knowledge Park, Hiranandani Business Park, Powai, Mumbai, is, inter-alia, engaged in regasification of Liquified Natural Gas and delivering the same to customers. B. The appellants have obtained registration and holding valid registration certificate…