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        Case ID :
        GST

        Input tax Credit - entitlement to avail and utilize ITC of GST -...

        Appellant's ITC Claim for Air Separation Unit Denied u/s 17(5)(d) of CGST/TNGST Act 2017.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Input tax Credit - entitlement to avail and utilize ITC of GST - Air Separation Unit (ASU) - ASP is installed and commissioned with foundation and structural support, embedded on the land, the leasehold rights of which is obtained by the appellant by receiving the service of agreeing to withdraw the lease hold rights held by IPL in their favour. Without the appellant having the leasehold rights. they cannot undertake 'construction' of the manufacturing Plant, ASP. - the taxes paid is restricted as per Section 17(5)(d) of the CGST/TNGST Act 2017 - AAAR
                                Note: It is a system-generated summary and is for quick reference only.
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