Query 1 - Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules? 

Query 2- Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act? 

Query 3- Whether the eligibility to avail ITC of the import IGST paid vide re-assessed bill of entry is subject to the time limit prescribed under Section 16(4) of the CGST Act?

 Query 4 - If the answer to Q.3 for bill of entry is in affirmative, whether the time limit for availing ITC would begin from the initial date of bill of entry originally filed or from the date of re-assessment of bill of entry?

1.Whether the applicant is eligible to take input tax credits on inputs/capital goods or input services of the items used in Design, Engineering, installation of 10.2 MW of the solar power plants as per MNRE & IEC Standards wherein the generation of electricity from such solar plant is used for captive consumption.

 2.Whether the applicant is eligible to take input tax credit for inputs and services for running the solar plant.

AAR Order No.25/AAR/2023 dt 20.06.2023 and subsequent ROM order dt 18.03.2025 in the case of the appellant are set aside. The matter is remanded to the lower Authority for fresh consideration.

The ruling given by the AAR in Order No. 06/ARA/2025 dt 13-02-2025 was upheld and the appeal filed by the appellant was dismissed

The Ruling given by the Authority for Advance Ruling in Order No.28/ARA/2024 dated:06.12.2024 was upheld and the appeal filed by the appellant was dismissed.

The Appellate Authority for Advance Ruling upheld the decision of the Authority for Advance Ruling of Tamil Nadu vide Order No. 28/ARA/2024 dated 06.12.2024 and dismissed the subject appeal.

The appeal filed by the Appellant, M/s Mitsubishi Electric India Private Limited was dismissed on the grounds of time limitation, without going into the merits of the case..

The ruling pronounced by the AAR in Advance Ruling No.20/ARA/2024 dated 27.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.

The ruling pronounced by the AAR in Advance Ruling No.21/ARA/2024 dated 30.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.

The ruling pronounced by the AAR in Advance Ruling No.17/ARA/2024 dated 25.07.2024, in so far as the decision that the activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ, will get covered under para 8(a) of Schedule-III of the CGST/TNGST Acts, 2017, is upheld and with regard to the query on the admissibility of Input Tax Credit, the decision of AAR stands modified to the extent that the reversal of proportionate input tax credit of common inputs/ input services/ Capital goods is not warranted at the hands of the Appellant in terms of the amended Section 17 (3) of the CGST Act, 2017 read with Explanation 3 of Rule 43 of the CGST Rules, 2017, even when the activity/ transation in question is covered under paragraph 8(a) of Schedule III of the CGST Act, as long as it does not relate to supplies from 'Duty Free Shops' at arrival terminal in international airports to the incoming passengers.