https://www.taxtmi.com/caselaws?id=755069 The Bombay HC dismissed a petition challenging denial of input tax credit (ITC) on breakwater construction. The petitioner, an LNG regassification service provider, claimed ITC arguing the breakwater constituted plant and machinery. The HC held that breakwater walls and accropodes used for protecting vessels during LNG unloading do not qualify as plant and machinery under GST provisions. The court found the breakwater serves a protective function rather than being used for making outward supply of goods or services as required under Section 17 explanation. The HC upheld the tax authority's order denying ITC eligibility. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755069 The Bombay HC dismissed a petition challenging denial of input tax credit (ITC) on breakwater construction. The petitioner, an LNG regassification service provider, claimed ITC arguing the breakwater constituted plant and machinery. The HC held that breakwater walls and accropodes used for protecting vessels during LNG unloading do not qualify as plant and machinery under GST provisions. The court found the breakwater serves a protective function rather than being used for making outward supply of goods or services as required under Section 17 explanation. The HC upheld the tax authority's order denying ITC eligibility. Case-Laws GST Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755069