https://www.taxtmi.com/caselaws?id=411158 The court ruled that Input Tax Credit (ITC) was admissible for the new locker cabinet and generator. However, ITC was blocked under Section 17(5)(c) of the CGST Act for expenses related to the central air conditioning plant, lift, electrical fittings, fire safety extinguishers, and roof solar plant as they were considered works contract services and immovable property. Additionally, ITC was blocked under Section 17(5)(d) of the CGST Act for architect service fees and interior designing fees as they were also part of the construction process. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411158 The court ruled that Input Tax Credit (ITC) was admissible for the new locker cabinet and generator. However, ITC was blocked under Section 17(5)(c) of the CGST Act for expenses related to the central air conditioning plant, lift, electrical fittings, fire safety extinguishers, and roof solar plant as they were considered works contract services and immovable property. Additionally, ITC was blocked under Section 17(5)(d) of the CGST Act for architect service fees and interior designing fees as they were also part of the construction process. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411158