https://www.taxtmi.com/caselaws?id=291611 The Appellate Authority affirmed the decision of the AAR, denying Input Tax Credit (ITC) for civil and railway allied works, signaling & telecommunication systems, mechanical and structural works, and execution of various related works for a private railway siding. It was held that these activities result in immovable civil structures, not qualifying as plant and machinery under the CGST Act, 2017, thus ITC was deemed unavailable for these works. en-us Tue, 03 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291611 The Appellate Authority affirmed the decision of the AAR, denying Input Tax Credit (ITC) for civil and railway allied works, signaling & telecommunication systems, mechanical and structural works, and execution of various related works for a private railway siding. It was held that these activities result in immovable civil structures, not qualifying as plant and machinery under the CGST Act, 2017, thus ITC was deemed unavailable for these works. Case-Laws GST Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291611