https://www.taxtmi.com/caselaws?id=442221 The AAR, Tamil Nadu ruled on ITC eligibility for works contract services used in factory building repair and maintenance. While Section 17(5)(d) blocks ITC for construction of immovable property, the explanation includes repairs only to the extent of capitalization. The authority found insufficient details about the actual building or deteriorated portions being repaired. The applicant was held entitled to ITC on goods and services for repair of existing factory buildings only to the extent expenses were treated as revenue expenditure (non-capitalized) in their accounts, not for capitalized expenses. en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442221 The AAR, Tamil Nadu ruled on ITC eligibility for works contract services used in factory building repair and maintenance. While Section 17(5)(d) blocks ITC for construction of immovable property, the explanation includes repairs only to the extent of capitalization. The authority found insufficient details about the actual building or deteriorated portions being repaired. The applicant was held entitled to ITC on goods and services for repair of existing factory buildings only to the extent expenses were treated as revenue expenditure (non-capitalized) in their accounts, not for capitalized expenses. Case-Laws GST Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442221