Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Input tax credit was held admissible on works contract input services used to construct foundation and structural support for plant and machinery installed in the factory. The Authority reasoned that section 17(5)(c) blocks credit for works contract services used for immovable property, but the Explanation to section 17 expressly includes the foundation and structural support of apparatus, equipment and machinery within "plant and machinery". Because the RCC and steel structures were used only to support the machines, absorb vibration and ensure stability, they were not treated as excluded civil structures. The applicant was therefore entitled to credit on the impugned services.
Input tax credit was held admissible on works contract input services used to construct foundation and structural support for plant and machinery installed in the factory. The Authority reasoned that section 17(5)(c) blocks credit for works contract services used for immovable property, but the Explanation to section 17 expressly includes the foundation and structural support of apparatus, equipment and machinery within "plant and machinery". Because the RCC and steel structures were used only to support the machines, absorb vibration and ensure stability, they were not treated as excluded civil structures. The applicant was therefore entitled to credit on the impugned services.
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