https://www.taxtmi.com/caselaws?id=381684 The judgment concluded that the applicants are not eligible to avail Input Tax Credit (ITC) on GST paid for goods and services used in constructing the Tie-in pipeline. The Floating Storage Regasification Unit (FSRU) was deemed a factory, and the pipeline laid outside it was excluded under Section 17(5) of the Central Goods and Services Tax Act, disallowing ITC for the applicants. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381684 The judgment concluded that the applicants are not eligible to avail Input Tax Credit (ITC) on GST paid for goods and services used in constructing the Tie-in pipeline. The Floating Storage Regasification Unit (FSRU) was deemed a factory, and the pipeline laid outside it was excluded under Section 17(5) of the Central Goods and Services Tax Act, disallowing ITC for the applicants. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381684