https://www.taxtmi.com/caselaws?id=406766 The ruling concluded that the applicant is not eligible for Input Tax Credit (ITC) on the laying of the transfer pipeline and its foundation/structural support. However, the applicant is eligible for ITC on GST paid for setting up refrigerated storage tanks and their structural support, as well as for constructing the Fire Water reservoir and its structural support, provided they are capitalized as "Plant and Machinery" and not as "Immovable Property." Pile foundations are not eligible for ITC in both cases. en-us Wed, 31 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406766 The ruling concluded that the applicant is not eligible for Input Tax Credit (ITC) on the laying of the transfer pipeline and its foundation/structural support. However, the applicant is eligible for ITC on GST paid for setting up refrigerated storage tanks and their structural support, as well as for constructing the Fire Water reservoir and its structural support, provided they are capitalized as "Plant and Machinery" and not as "Immovable Property." Pile foundations are not eligible for ITC in both cases. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406766