https://www.taxtmi.com/caselaws?id=415845 The appellate authority upheld the AAR's decision that the land filling pit is a civil structure and not plant and machinery, thus ineligible for input tax credit under Section 17(5)(d) of the CGST Act. The appellant's arguments and judicial precedents were considered but ultimately found unconvincing. The appeal was dismissed on all accounts. en-us Mon, 13 Dec 2021 00:00:00 +0530 Wed, 15 Dec 2021 09:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415845 The appellate authority upheld the AAR's decision that the land filling pit is a civil structure and not plant and machinery, thus ineligible for input tax credit under Section 17(5)(d) of the CGST Act. The appellant's arguments and judicial precedents were considered but ultimately found unconvincing. The appeal was dismissed on all accounts. Case-Laws GST Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415845