Held - I find that the identical issue has been decided in respect of capital goods used for construction of building which is rented out. The Trib.....

Held - WBHIDCL holds the ownership title of the land only and holding no proprietary interest in the immovable property constructed or being constr.....

Held - The Lease Rent paid during pre-operative period for the lease hold land, on which the construction activity had been taken for furtherance o.....

Held - The input tax credit in general is not available for construction, reconstruction, renovation, addition, alteration or repair of an immovabl.....

Held - The prohibition from availing input tax credit, as provided under section 17(5)(d) of the GST Act, is not limited to the civil structure bei.....

Held - Therefore, the present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be.....