https://www.taxtmi.com/caselaws?id=786916 Whether input tax credit is available for services used to construct foundations and structural supports for plant and machinery was examined against the scope of advance rulings; the Authority applied the principle that advance rulings under the scheme are confined to supplies being undertaken or proposed and do not cover past/completed supplies. Because the works were completed before filing and admissibility/quantum of ITC would require on-site inspection and documentary verification, the Authority declined to rule on ITC admissibility for those completed works. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 13 Mar 2026 12:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786916 Whether input tax credit is available for services used to construct foundations and structural supports for plant and machinery was examined against the scope of advance rulings; the Authority applied the principle that advance rulings under the scheme are confined to supplies being undertaken or proposed and do not cover past/completed supplies. Because the works were completed before filing and admissibility/quantum of ITC would require on-site inspection and documentary verification, the Authority declined to rule on ITC admissibility for those completed works. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786916