https://www.taxtmi.com/caselaws?id=421475 The AAR Tamil Nadu ruled that input tax credit on steel, cement and other consumables used in works contract services for construction of an integrated factory building is not available to the applicant. The court found that the applicant procured composite works contract services under SAC 9954 rather than purchasing materials directly. The incremental foundations constructed were not foundations for fixing plant and machinery to earth as contemplated under Section 17 explanation of GST Act. The applicant failed to establish individual procurement of materials or provide invoices in their name. No ruling was provided on pre-cast structures and capital goods due to insufficient documentary evidence. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421475 The AAR Tamil Nadu ruled that input tax credit on steel, cement and other consumables used in works contract services for construction of an integrated factory building is not available to the applicant. The court found that the applicant procured composite works contract services under SAC 9954 rather than purchasing materials directly. The incremental foundations constructed were not foundations for fixing plant and machinery to earth as contemplated under Section 17 explanation of GST Act. The applicant failed to establish individual procurement of materials or provide invoices in their name. No ruling was provided on pre-cast structures and capital goods due to insufficient documentary evidence. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421475