https://www.taxtmi.com/caselaws?id=791758 Input tax credit on inputs and input services used to construct a concrete VCV tower is admissible where the tower functions as an essential foundation and structural support for plant and machinery used in making outward supplies. Because the tower was treated as part of the plant and machinery, rather than a mere civil structure, the restrictions in section 17(5)(c) and section 17(5)(d) of the CGST Act did not apply. The ruling relied on the statutory inclusion of foundation and structural supports within plant and machinery and applied the same principle used for similar support structures in utility networks. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791758 Input tax credit on inputs and input services used to construct a concrete VCV tower is admissible where the tower functions as an essential foundation and structural support for plant and machinery used in making outward supplies. Because the tower was treated as part of the plant and machinery, rather than a mere civil structure, the restrictions in section 17(5)(c) and section 17(5)(d) of the CGST Act did not apply. The ruling relied on the statutory inclusion of foundation and structural supports within plant and machinery and applied the same principle used for similar support structures in utility networks. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791758