https://www.taxtmi.com/caselaws?id=789211 Input tax credit is admissible on works contract services used to construct foundation and structural support for plant and machinery when those supports are integral to machinery used in manufacturing and business operations. The Explanation to Section 17 treats plant and machinery as including apparatus, equipment and machinery fixed to earth by foundation or structural support, together with such foundation and support, while excluding only specified civil structures. Because the solvent recovery and effluent treatment plants required such support for stability, vibration control and proper functioning, the related construction services were not blocked by Section 17(5)(c). 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=789211 Input tax credit is admissible on works contract services used to construct foundation and structural support for plant and machinery when those supports are integral to machinery used in manufacturing and business operations. The Explanation to Section 17 treats plant and machinery as including apparatus, equipment and machinery fixed to earth by foundation or structural support, together with such foundation and support, while excluding only specified civil structures. Because the solvent recovery and effluent treatment plants required such support for stability, vibration control and proper functioning, the related construction services were not blocked by Section 17(5)(c). Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789211