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TaxReply India Pvt Ltd

VINDHYA TELELINKS LTD
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Sanjay Gupta
Res. Counsel
Na

Petitioner / Applicant

VINDHYA TELELINKS LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Aug 28, 2018
Order No.

06/2018-19

Citation

2018(8) TAXREPLY 226
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ORDER

Note : Under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by M/s. Vindhya Telelinks Ltd. Ground Floor, Wing-B, Commercial Plaza, Hotel Radisson, NH 8, Mahipalpur, New Delhi seeking an advance ruling on the question whether Cenvat credit of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication Operators, is available to them. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub sec....

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