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 erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components and thus cannot be reassembled, then the items would not be considered as moveable and will, therefore, not be excisable goods.” Clearly, the ‘PFS’ cannot be relocated by unfix.....

Held - The Appellant has contended that since the expenses incurred on the purchase of the ‘Paver Blocks' are not capitalized in the books of account, rather the same is treated as revenue expenditure, therefore, they are entitled to the avail ITC as per the explanation of the Section 17(5)(d) of the CGST Act. 2017.

On perusal of the above, it is observed that the clause "to the extent of capitalization, to the said immovable property�.....

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 availed by the Principal (i.e., Engineering Departments). This is not the case in this appeal, The applicant in this appeal seeks a ruling on whether he can avail credit on goods and services used to provide Works Contract Service to the Principal. As seen from the narration above, there is no bar unde.....

Held - In the subject case, the Paver Blocks have to be dismantled and disassembled from the vacant land before being erected or assembled elsewhere. Applying the test laid down by Supreme Court, the laying of Paver Blocks to be used by the applicant for parking purposes results in immovable property. It cannot be disputed that such Paver Blocks are not usually shifted from one place to another, nor is it practicable to shift them frequently, .....

Held - “Capital Goods” have been defined in clause (19) of section 2. It says, “capital goods means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business.” It simply means that classification of any goods as capital goods would be dependent / at the sweet will of a taxpayer on making entry in his boo.....

Held - We find that the applicant is providing work contract service under Section 2(119) of the CGST Act 2017, for construction of road “penugonda to Munamarru” in Penugonda Mandal of Achanta Assembly constituency, west Godavari District.

ITC for works contract can be availed by the applicant as he is in the same line of business and entitled to take ITC on the tax invoice raised by his supplies as his output is works contract servi.....