https://www.taxtmi.com/caselaws?id=789212 Input tax credit on input services used to construct foundation and structural support for machinery in an API manufacturing unit was held admissible. The ruling treated reactors, filters, dryers, condensers, boilers and their supporting RCC and steel structures as integral to plant and machinery, because they ensured stability, alignment and vibration control for manufacture in the course or furtherance of business. On that basis, the works were not treated as disallowed civil construction under section 17(5)(c) of the CGST Act, 2017, and fell within the statutory definition of plant and machinery rather than immovable property barring credit. en-us Wed, 01 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789212 Input tax credit on input services used to construct foundation and structural support for machinery in an API manufacturing unit was held admissible. The ruling treated reactors, filters, dryers, condensers, boilers and their supporting RCC and steel structures as integral to plant and machinery, because they ensured stability, alignment and vibration control for manufacture in the course or furtherance of business. On that basis, the works were not treated as disallowed civil construction under section 17(5)(c) of the CGST Act, 2017, and fell within the statutory definition of plant and machinery rather than immovable property barring credit. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789212