Held - Under the facts and circumstances of the instant case, we are of the considered opinion that the GST paid on the receipt of 'Works Contract' service involving the said installations for the new factory project, do not become eligible for availment of ITC as they are blocked under clause (c) of the Section 17(5) of the COST/TNGST Act, 2017. Notwithstanding the same, even in the event of considering the said s.....

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 services when supplied for construction of an immovable properly. Further, ITC is not available for goods, services or both received for construction of immovable property even when used in the course or furtherance of business. 

The photograph reveals a structure/shed, erected on the lef.....

Held -  As the construction of central air conditioning plant via a works contract service as pointed out above, makes it an immovable property, it ceases to be a plant and machinery.

In view of the foregoing, we hold that the ITC on the supply of Central Air Conditioning Plant, ceases to be a plant and machinery & hence, is blocked under Section 17(5)(c) of CGST Act, 2.....

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 providing output service and this artificial bifurcation resorted to by the authorities, is beyond the statutory provision and the basis of denying the credit is not proper because the appellant has fulfilled the conditions in terms of Rule 2(p) of CCR which defines output service and as the lift is n.....

Held - The Central Air Conditioning Plant once installed and commissioned in the building is transferred to the building owner and this involves transfer of property. We thus find no merit to treat an entire Central Air conditioning system a movable property.

We find supply of centralised air conditioning plant covered at Section 17(5)(c) CGST Act. We note that section 17(5) CGST Act is a Non obstante sub section, overriding the provisio.....

Held - We are of the considered view that in case of a building which is constructed through a works contractor, a lift, sanitary items, underground cables etc. are also an integral part of that building itself and therefore covered under the exclusion clause of the explanation given beneath Section 17(6) of the Act.

In the case of Triveni Engineering & Indu.....