https://www.taxtmi.com/caselaws?id=421526 Input tax credit was denied for goods and services used to lay a transfer pipeline outside the factory premises because the GST definition of plant and machinery expressly excludes pipelines laid outside the factory. The exclusion applied even though the pipeline was used for inward or outward supply, and reliance on other enactments or pre-GST precedents could not override the express GST wording. The foundation and structural support for the pipeline were treated as part of the same disallowed installation, so credit on those components was also not admissible. en-us Mon, 07 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421526 Input tax credit was denied for goods and services used to lay a transfer pipeline outside the factory premises because the GST definition of plant and machinery expressly excludes pipelines laid outside the factory. The exclusion applied even though the pipeline was used for inward or outward supply, and reliance on other enactments or pre-GST precedents could not override the express GST wording. The foundation and structural support for the pipeline were treated as part of the same disallowed installation, so credit on those components was also not admissible. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421526