https://www.taxtmi.com/caselaws?id=415707 The ruling authority concluded that the applicant was eligible for Input Tax Credit (ITC) only on the machine foundation as it falls under the definition of "plant & machinery." The applicant could not claim ITC on other aspects of the construction services provided by the contractor. The ruling clarified the specific conditions under which ITC could be claimed for works contract services related to the construction of an immovable property, emphasizing limitations and eligibility criteria based on the nature of the services provided. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415707 The ruling authority concluded that the applicant was eligible for Input Tax Credit (ITC) only on the machine foundation as it falls under the definition of "plant & machinery." The applicant could not claim ITC on other aspects of the construction services provided by the contractor. The ruling clarified the specific conditions under which ITC could be claimed for works contract services related to the construction of an immovable property, emphasizing limitations and eligibility criteria based on the nature of the services provided. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415707