https://www.taxtmi.com/caselaws?id=789214 GST input tax credit on leasehold-right transfer was blocked because the inward supply was treated as part of construction of a manufacturing facility on the assessee's own account, with the capitalised cost forming part of the project cost. The term "construction" was read broadly to include re-construction, renovation, additions and alterations to the extent capitalised, so Section 17(5)(d) applied and credit was inadmissible. The Air Separation Plant also did not fall within the statutory definition of plant and machinery: it was an integrated industrial installation on leased land, not detachable equipment satisfying the annexation and object tests. The credit claim therefore failed. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789214 GST input tax credit on leasehold-right transfer was blocked because the inward supply was treated as part of construction of a manufacturing facility on the assessee's own account, with the capitalised cost forming part of the project cost. The term "construction" was read broadly to include re-construction, renovation, additions and alterations to the extent capitalised, so Section 17(5)(d) applied and credit was inadmissible. The Air Separation Plant also did not fall within the statutory definition of plant and machinery: it was an integrated industrial installation on leased land, not detachable equipment satisfying the annexation and object tests. The credit claim therefore failed. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789214