Held - Reference may be made to clause 4(v) of the Circular No. 58/1/2002-CX dated 15/01/2002, where it is concluded that “if items assembled or .....

Held - The Appellant has contended that since the expenses incurred on the purchase of the ‘Paver Blocks' are not capitalized in the books of acc.....

Held - It is clearly evident that what is blocked Under Section 17(5)(c) is the ITC of tax paid on the Works Contract service when sought to be ava.....

Held - In the subject case, the Paver Blocks have to be dismantled and disassembled from the vacant land before being erected or assembled elsewher.....

Held - “Capital Goods” have been defined in clause (19) of section 2. It says, “capital goods means goods, the value of which is capitalised .....

Held - We find that the applicant is providing work contract service under Section 2(119) of the CGST Act 2017, for construction of road “penugon.....