Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.

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....Input tax credit on goods and services used to construct a resort building and its civil structures is blocked where construction is on the taxable person's own account. The retrospective definition of plant and machinery excludes land, buildings and civil structures; a resort supplying accommodation and restaurant services cannot invoke that exception. Residual credit requires specific proof that inputs are movable assets or qualifying plant and machinery, rather than a general verification request. Interest applies only to wrongly availed credit actually utilised, measured by reduction of the electronic credit ledger below the disputed credit. Failure to pay tax and interest within 30 days of the show cause notice removes penalty immunity. An appellate authority should address cited binding precedent, although fresh final-fact adjudication may cure the omission without prejudice.....