https://www.taxtmi.com/caselaws?id=305936 Under section 17(5) of the CGST Act, input tax credit is barred on goods and services used to construct a cross-country pipeline laid outside the factory premises because such a pipeline is treated as immovable property and is excluded from the definition of plant and machinery. The same credit restriction also applies to operation and maintenance services for that pipeline, as they relate to the same excluded asset and do not create a separate entitlement to credit. en-us Thu, 12 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305936 Under section 17(5) of the CGST Act, input tax credit is barred on goods and services used to construct a cross-country pipeline laid outside the factory premises because such a pipeline is treated as immovable property and is excluded from the definition of plant and machinery. The same credit restriction also applies to operation and maintenance services for that pipeline, as they relate to the same excluded asset and do not create a separate entitlement to credit. Case-Laws GST Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305936