Case of H-Energy Gateway Pvt Ltd, AAR Maharashtra Ruling Dated 29th April 2025. AAR ruled that applicant is not eligible to claim ITC on the goods and services used for constructing its “Tie-in pipeline.” It held that the company’s Floating Storage and Regasification Unit (FSRU), a vessel, qualifies as “factory premises” under GST law, thereby excluding the connecting pipeline from the definition of eligible “plant and machinery.”