https://www.taxtmi.com/caselaws?id=368779 The AAR Maharashtra ruled on input tax credit eligibility for civil works under an extension project. The applicant sought credit for mechanical and electrical works, arguing these pertained to plant and machinery construction. The authority held that most services were admissible for input tax credit under CGST Act 2017. However, credit was denied for structural work, external/internal finishing, M&E related civil work, plumbing, gardening water supply, dismantling, fire protection, sprinkler works, extinguishers, fire documentation, relocation work, process waste water supply systems, and demolition work. The ruling allowed CENVAT credit on most services except the specifically excluded categories. en-us Mon, 28 May 2018 00:00:00 +0530 Fri, 21 Feb 2025 18:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368779 The AAR Maharashtra ruled on input tax credit eligibility for civil works under an extension project. The applicant sought credit for mechanical and electrical works, arguing these pertained to plant and machinery construction. The authority held that most services were admissible for input tax credit under CGST Act 2017. However, credit was denied for structural work, external/internal finishing, M&E related civil work, plumbing, gardening water supply, dismantling, fire protection, sprinkler works, extinguishers, fire documentation, relocation work, process waste water supply systems, and demolition work. The ruling allowed CENVAT credit on most services except the specifically excluded categories. Case-Laws GST Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368779