https://www.taxtmi.com/caselaws?id=791705 Input tax credit on inputs and input services used to construct a continuous catenary vulcanization tower was held admissible because the tower was treated as part of plant and machinery, not as construction of disqualified immovable property. The ruling applied the blocked-credit exclusion for works contract services and other goods or services used for construction of immovable property, but found that plant and machinery includes apparatus, equipment and machinery fixed to earth with foundation or structural support, while excluding buildings and other civil structures. As the tower was a specialised steel structure integral to supporting and erecting the CCV line and essential to manufacture, the credit was not barred. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791705 Input tax credit on inputs and input services used to construct a continuous catenary vulcanization tower was held admissible because the tower was treated as part of plant and machinery, not as construction of disqualified immovable property. The ruling applied the blocked-credit exclusion for works contract services and other goods or services used for construction of immovable property, but found that plant and machinery includes apparatus, equipment and machinery fixed to earth with foundation or structural support, while excluding buildings and other civil structures. As the tower was a specialised steel structure integral to supporting and erecting the CCV line and essential to manufacture, the credit was not barred. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791705