https://www.taxtmi.com/caselaws?id=301806 The appellate authority upheld the ruling that the applicant is not eligible for Input Tax Credit (ITC) on inputs/capital goods used in constructing a logistics facility to be rented out. The authority found that the construction was done by the appellant for itself, intending to retain ownership rights and lease it out, falling under the restriction of Section 17(5)(d) of the CGST Act. Despite arguments citing judicial precedents, including the Orissa High Court decision in 'Safari Retreats,' the appeal was dismissed as the ruling did not have any legal flaws. en-us Wed, 30 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301806 The appellate authority upheld the ruling that the applicant is not eligible for Input Tax Credit (ITC) on inputs/capital goods used in constructing a logistics facility to be rented out. The authority found that the construction was done by the appellant for itself, intending to retain ownership rights and lease it out, falling under the restriction of Section 17(5)(d) of the CGST Act. Despite arguments citing judicial precedents, including the Orissa High Court decision in 'Safari Retreats,' the appeal was dismissed as the ruling did not have any legal flaws. Case-Laws GST Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301806