Held - It becomes crystal clear that unless the commodity or an installation gets covered under the expression "plant and machinery" as defined in the explanation under Section 17 of the CGST Act, 2017, the input tax credit of the GST paid on the said commodity or installatiori stands blocked in view of clause (c) as well as clause (d) of Section 17(5) of the Act, ibid. In this regard, we find that the Appellant ha.....

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 CGST/TNGST Act, 2017. Notwithstanding the same, even in the event of considering the said s.....

Held - The comprehensive electrical installation involving various items like LT panels, bus-ducts, electrical LT works, lightning protection and light fixtures are meant to perform a whole lot of functions including regulating and conducting the flow of electrical energy, providing lighting, etc., in relation to the entire factory set-up, which is very much general in nature. Whereas, a Machinery, Apparatus, or an.....

Held - The learned Advocate for the appellant relies on the decision of coordinate Bench of this Tribunal in the case of Lemon Tree Hotel Vs Commissioner of Central Excise Hyderabad, reported at (2017) 84 taxman.com 157. He has submitted that the Bench in the said decision have observed as follows: 

“7. It is undisputed that the services are utilize for bringing into existence building which is used by the appellant for .....