KALPATARU PROJECTS VS. UOI – DELHI HC CLARIFIES IGST REFUND RIGHTS FOR EXPORTERS UNDER GST LAW
APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
GOODS AND SERVICES TAX
Before the AAAR comprising of:
1. Sh. Mahendra Ranga, Member (Central Tax)
2. Dr. Ravi Kumar Surpur, Member (State Tax)
Case Title : M/s Kalpataru Projects International Limited
(GST AAAR RAJASTHAN)
Appeal No. RAJ/AAAR/APP/10/2021-22
Advance Ruling No. RAJ/AAR/2020-21 dated 15.09.2021
ORDER NO. RAJ/AAAR/7/2023-24
Date of Judgment/Order: 19th December 2023
BRIEF FACTS OF THE CASE
Para No. 1. M/s Kalpataru Projects International Limited (earlier known as M/s Kalpataru Power Transmission Limited) (“the Appellant”) registered under the Central Goods and Service Tax Act, 2017 (CGST Act) vide registration number 08AAACK8387R2ZI. They are engaged in developing infrastructure facilities mainly in power transmission projects, developing infrastructure facilities for laying of the cross country pipelines for Crude Oil, Refinery products and Natural Gas (along with all associated facilities. The Appellant executes Engineering, Procurement and Construction (“EPC”) projects in Power Transmission One Towers, Oil and Gas and Railways infrastructure, as well as undertaking power transmission projects on Build, Operate, Own, and Transfer (BOOT) model.
Para No. 2. The Appellant have informed that Cairn (Vedanta’s upstream Oil & Gas vertical) is the operator on behalf of Joint Venture partners, Cairn Energy Hydrocarbons Limited (CEHL) and Oil and Natural Gas Corporation Ltd. (ONGC) of Contract Area RJ-ON-90/1 block which is located in the Barmer district in the State of Rajasthan. The RJ-ON-90/1 Block contains a number of major oil discoveries namely Mangala, Bhagyam and Aishwariya and other satellite fields. The Mangala field development consists of well pad facilities and processing hub named Mangala Processing Terminal (MPT).
Para No. 3. With a view to augment the production from existing well pads at Mangala, the Appellant have entered into an Engineering, Procurement and Construction Contract (“EPC contract” or “contract”) with Vedanta Limited in March-2018 for constructing additional network of customized Intra-field pipelines under the MANGLA INTRA-FIELD PIPELINES AUGMENTATION PROJECT (“MIPA Project” or “the Project”) at Mangala wells. The brief scope of the work under the contract pertains to provision of Services for Engineering, Procurement and Construction for MIPA project as per the scope of work defined in the EPC contract. Appellant have submitted relevant extract of the EPC contract outlining the scope of work is along with appeal paper.
IMPORTANT PARAS
Para No. 13. Further, the Appellant vide email dated 16.03.2022 have also submitted additional submission which is brief of ground already submitted during appeal and additional submissions already submitted by them. Nothing extra has been added.
Para No. 14. Due to change of Members of AAAR, another personal hearing was held on 13.09.2023, in which Sh. Rohit Jain, Advocate and Sh. Rahul Khurana, Advocate, authorized Representatives of the Appellant appeared & attended the hearing. They reiterated the submissions already made under grounds of appeal and the submissions made by them vide letters dated 18.01.2022 & 16.03.2022. During the hearing, Counsels provided executive summary of the submissions dated 13.09.2023, which is a brief of grounds already submitted during appeal and additional submissions already made by them.
Para No. 15. The Counsel vide letter dated 19.09.2023 (received on mail on 20.09.2023) made additional submissions which are already submitted by them and nothing extra has been added.
