ITC eligible on services for Operation & Maintenance of Vessels

In re Sikka Ports & Terminals Limited (GST AAR Gujarat) Whether the Applicant is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and maintenance of Diving Support Vehicle owned by them and used by it for supplying port and terminal handling services and Whether the Applicant is entitled to avail Input Tax Credit (‘ITC’) on services procured for hiring, and for operation and maintenance of Security Patrol Vessel used by it for supplying port and terminal handling services? We note that Section 17(5)(ab) CGST Act pertains to Blocked credit on service...