Withdrawal of advance ruling application— In the instant case, the applicant viz. M/s. Northern Coalfields Limited (NCL), Singrauli a well known Public Sector Undertaking of Government of India in Coal Sector.

QUESTION RAISED BEFORE THE AUTHORITY IS AS FOLLOWS—

1. Whether the CENVAT Credit is available on security services in residential colony?

3. Whether the CENVAT Credit is available on repair service in residential colony?

At the time of hearing this Authority brought into notice of the applicant that the required fees of SGST for filing the application has not been deposited so to deposit the same so that the application can be accepted. Secondly it was also brought into notice of the applicant that the question asked is regarding CENVAT credit rather than Input Tax Credit (ITC).The issue of CENVAT credit is not in the purview of authority for advance ruling. A clarification was asked on this issue.

Held that— In light of Application for withdrawal of the application by the applicant the Authority hereby agrees to the withdrawal of application without going into Merit of the case and passing any ruling on the issues for which Advance Ruling has been sought for.