https://www.taxtmi.com/forum/issue?id=116691 Input tax credit is not available for goods or services received for construction of an immovable property (other than plant or machinery), including reconstruction, renovation, additions, alterations or repairs to the extent capitalised, even when used in the course or furtherance of business. Although some decisions and rulings have been relied on to support credit claims, favourable orders are under challenge and certain advance rulings have refused relief; claiming credit risks departmental notices, and reversing credit "under protest" is debated as to its legal efficacy and risk. en-us Fri, 04 Sep 2020 13:35:08 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116691 Input tax credit is not available for goods or services received for construction of an immovable property (other than plant or machinery), including reconstruction, renovation, additions, alterations or repairs to the extent capitalised, even when used in the course or furtherance of business. Although some decisions and rulings have been relied on to support credit claims, favourable orders are under challenge and certain advance rulings have refused relief; claiming credit risks departmental notices, and reversing credit "under protest" is debated as to its legal efficacy and risk. Discussion-Forum GST Fri, 04 Sep 2020 13:35:08 +0530 https://www.taxtmi.com/forum/issue?id=116691