https://www.taxtmi.com/caselaws?id=800268 Input tax credit for goods and services used to construct a resort building and related civil structures is blocked where construction is on the taxable person's own account. The retrospective substitution of "plant and machinery" from 1 July 2017, read with the statutory exclusion of land, buildings and civil structures, prevents such premises from qualifying for the exception, even under a functionality approach. Taxable accommodation, restaurant, event and photo-shoot services do not establish construction for sale, lease or licence to another. Credit remains available only for separately evidenced movable assets or qualifying items. Interest applies only to wrongly availed and utilised credit, and penalty relief depends on timely payment of tax and interest. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800268 Input tax credit for goods and services used to construct a resort building and related civil structures is blocked where construction is on the taxable person's own account. The retrospective substitution of "plant and machinery" from 1 July 2017, read with the statutory exclusion of land, buildings and civil structures, prevents such premises from qualifying for the exception, even under a functionality approach. Taxable accommodation, restaurant, event and photo-shoot services do not establish construction for sale, lease or licence to another. Credit remains available only for separately evidenced movable assets or qualifying items. Interest applies only to wrongly availed and utilised credit, and penalty relief depends on timely payment of tax and interest. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800268