https://www.taxtmi.com/caselaws?id=417284 Services acquired to secure leasehold land and establish a manufacturing facility were treated as part of construction of immovable property, so input tax credit was denied under the blocked-credit rule. The authority also held that an air separation plant erected with foundation and structural supports on leased land for long-term industrial use was not a temporary movable chattel. Even if characterised as plant and machinery, the statutory exclusion of land from that expression supported denial of credit for services relatable to land used for construction. en-us Thu, 02 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417284 Services acquired to secure leasehold land and establish a manufacturing facility were treated as part of construction of immovable property, so input tax credit was denied under the blocked-credit rule. The authority also held that an air separation plant erected with foundation and structural supports on leased land for long-term industrial use was not a temporary movable chattel. Even if characterised as plant and machinery, the statutory exclusion of land from that expression supported denial of credit for services relatable to land used for construction. Case-Laws GST Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417284