Held - We find that the law is unambiguous as far as ITC is concerned in respect of the P&M. ITC is not available in respect of works contract .....

Held - I also find that the imported lifts were used for the construction of building and therefore the appellant has used the capital goods for pr.....

Held - The Central Air Conditioning Plant once installed and commissioned in the building is transferred to the building owner and this involves tr.....

Held - We find that the detachable sliding and stackable glass partitions are accounted in the Appellant’s books of account as fixed assets under.....

Held - The appellant has also not submitted any information as to how these items are getting embedded to the earth since the criteria for terming .....

Held - It is also clear from the submissions of the applicant, that these are fixed to the building to create the office spaces and hence is sine q.....