https://www.taxtmi.com/caselaws?id=755762 The AAR Gujarat held that the applicant was eligible to claim ITC on capital goods including wires, cables, and electrical equipment used for electricity transmission from power station to factory premises. The Authority found that conditions under section 16 were fulfilled and restrictions under sections 17(5)(c) and 17(5)(d) did not apply. The underground cables were not fixed to earth and could be removed for maintenance, qualifying as plant and machinery. The subsequent transfer of service line to GETCO at zero value under agreement did not bar ITC availment, though section 18(6) liability was noted for future consideration. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755762 The AAR Gujarat held that the applicant was eligible to claim ITC on capital goods including wires, cables, and electrical equipment used for electricity transmission from power station to factory premises. The Authority found that conditions under section 16 were fulfilled and restrictions under sections 17(5)(c) and 17(5)(d) did not apply. The underground cables were not fixed to earth and could be removed for maintenance, qualifying as plant and machinery. The subsequent transfer of service line to GETCO at zero value under agreement did not bar ITC availment, though section 18(6) liability was noted for future consideration. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755762