https://www.taxtmi.com/caselaws?id=301320 The appellate authority upheld the AAR's ruling, denying the appellant's claim for Input Tax Credit (ITC) on GST paid for goods and services used for laying the cross-country pipeline and for Operation and Maintenance (O&M) services. The pipeline, considered immovable property, did not qualify as plant and machinery under the CGST Act. Consequently, the appeal by NMDC was dismissed due to the ineligibility of ITC for the mentioned expenses. en-us Thu, 15 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301320 The appellate authority upheld the AAR's ruling, denying the appellant's claim for Input Tax Credit (ITC) on GST paid for goods and services used for laying the cross-country pipeline and for Operation and Maintenance (O&M) services. The pipeline, considered immovable property, did not qualify as plant and machinery under the CGST Act. Consequently, the appeal by NMDC was dismissed due to the ineligibility of ITC for the mentioned expenses. Case-Laws GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301320