Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Advance ruling maintainability and ITC eligibility are considered for construction of foundations and structural supports for heavy machinery. The Explanation to section 17 treats foundation and structural supports as part of ''plant and machinery'' (excluding land, buildings and similar civil structures), making them potentially eligible for ITC when used for outward supplies. The application lacked documentary proof on ITC eligibility, payment, availing and filings, and the works were completed before the AAR application; because advance rulings apply only to supplies being undertaken or proposed, the authority declined to rule on the merits.
Advance ruling maintainability and ITC eligibility are considered for construction of foundations and structural supports for heavy machinery. The Explanation to section 17 treats foundation and structural supports as part of ''plant and machinery'' (excluding land, buildings and similar civil structures), making them potentially eligible for ITC when used for outward supplies. The application lacked documentary proof on ITC eligibility, payment, availing and filings, and the works were completed before the AAR application; because advance rulings apply only to supplies being undertaken or proposed, the authority declined to rule on the merits.
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