9911796707
TMI Blog2020 (4) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... inal fees and various other common facility centers like Hospital, Sports Complex, Garden, Guest House for official visitors and School for employee's children, are available within the colony. Further, the applicant is purchasing medicines for employees as prescribed by their doctors from outside on contractual basis. They also purchase movable medical equipment at hospital. They are also paying for AMC for repair and maintenance of residential colony, hospitals and school (other than new constructions). They are also providing telephone & mobile facility at residence of officers and at hospitals. They are also paying for caretaking /housekeeping services at Guest House. 3. The Applicant, vide Annexure-I of their application dated 23.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as the "Deendayal Port Trust" is carrying out its activities as per the provisions of the Major Port Trust Act, 1963 and as per the directions of ministry of shipping, there is no any Memorandum and Article of Association like in case of other organizations. 4. The Jurisdictional Additional Commissioner, Central Goods and Services Tax, Kutch (Gandhidham), vide their letter dated 12.04.2018 submitted that the activity/services in respect of which an advance ruling has been sought is an ongoing activity and as per record available and facts in notice, there are no such cases pending/decided in GST regime. Further, he has submitted that Section 16 of the CGST Act, 2017 which relates to eligibility and conditions for taking input tax credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tals, Sports Complex, garden, Guest House for official visitors and school for employee's children and the same is not related to furtherance of their business/output service i.e. port service. 4.4 In view of the above, the Jurisdictional Commissionerate has opinioned that as per Sub Section (1) of Section 17 of the CGST Act, 2017, the applicant is not entitled to take credit of input tax charged in respect of above mentioned expenses as the same is not used in furtherance of their business. 5. We also find that the applicant is engaged in supply of port services to various clients. Said expenses are for providing common facilities to their employees within the residential colony and the same are not relates to furtherance of their busine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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