Input tax credit availability on ducts and manholes clarified as not barred by immovable-property blocked-credit rules. Ducts and manholes forming part of an optical fiber cable network function as apparatus and infrastructure used to make outward supply of telecommunication services and are not excluded under the Explanation to the blocked-credit provisions; therefore, availment of input tax credit on such ducts and manholes is not barred by the immovable-property blocking rules.