Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.

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....Input tax credit was held admissible on input services used to construct foundation and structural supports for solvent recovery and wastewater treatment plants within a factory, because the services had a direct nexus with manufacturing activity and were used in the course or furtherance of business. The Authority held that steel and RCC works supporting the equipment formed part of "plant and machinery" under the statutory explanation, since the structures were fixed to earth to hold apparatus used for outward supply. As the exclusion for immovable property does not extend to such foundation and support forming part of plant and machinery, the restriction in section 17(5)(c) did not apply.....