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of <h1>SC restores petition on breakwater construction ITC eligibility under Section 17 after HC denied plant machinery classification</h1> <h3>KONKAN LNG LIMITED (EARLIER KNOWN AS KONKAN LNG PRIVATE LIMITED) Versus THE COMMISSIONER OF STATE TAX & ORS.</h3> The SC restored a petition to the Bombay HC regarding ITC eligibility on breakwater construction. The HC had previously held that the breakwater was not ... Apportionment of credit and blocked credits - ITC on the construction / reconstruction of the breakwater - breakwater was a “plant and machinery” or not - it was held by High Court that 'Explanation to Section 17 also provides that “plant and machinery” should be used for making outward supply of goods or services. In the instant case, breakwater wall is used for protecting the vessel from tides while unloading the LNG received and not for making outward supply of goods or services. Therefore, even on this count, petitioner does not satisfy the condition provided in the Explanation to Section 17 to be eligible for ITC.' HELD THAT:- The petition is restored to the file of the High Court of Judicature at Bombay to enable the High Court to make adjudication in terms of the decision in the case of M/s Safari Retreats Private Ltd. [2024 (10) TMI 286 - SUPREME COURT]. Appeal allowed. The Supreme Court, in an order authored by Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, granted leave and heard senior counsel for both parties. The respondents opposed remand based on this Court's prior judgment dated 23rd October 2024 in *Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.*, noting a proposed but not yet enacted retrospective legislative amendment to the law interpreted therein. The Court set aside the impugned judgment dated 28th June 2024 and restored Writ Petition No.313 of 2021 to the Bombay High Court for adjudication consistent with the *Safari Retreats* decision, specifically referencing paragraphs 66 and 67. The appeal was allowed accordingly.
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