https://www.taxtmi.com/forum/issue?id=120238 ITC on a solar generating system is contested as construction of immovable property; the defence rests on the statutory explanation that equipment affixed by foundation used in business qualifies as plant and machinery. The assessee must show capitalization as plant and machinery, provide invoices, asset registers, CA certifications, technical specifications demonstrating modularity and detachability, and operational data proving captive consumption for taxable manufacturing. Reliance on persuasive AAR and judicial decisions and a detailed legal reply to any show cause notice are recommended, with appeals and challenges to interest or penalty to follow if necessary. en-us Fri, 11 Jul 2025 17:47:38 +0530 Thu, 17 Jul 2025 04:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120238 ITC on a solar generating system is contested as construction of immovable property; the defence rests on the statutory explanation that equipment affixed by foundation used in business qualifies as plant and machinery. The assessee must show capitalization as plant and machinery, provide invoices, asset registers, CA certifications, technical specifications demonstrating modularity and detachability, and operational data proving captive consumption for taxable manufacturing. Reliance on persuasive AAR and judicial decisions and a detailed legal reply to any show cause notice are recommended, with appeals and challenges to interest or penalty to follow if necessary. Discussion-Forum GST Fri, 11 Jul 2025 17:47:38 +0530 https://www.taxtmi.com/forum/issue?id=120238