TMI Blog2021 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery will not include building or other civil structures and pipelines laid outside factory premises. 4. ITC cannot be availed on goods or services or both received by a tax payer on his own account for construction of immovable property. The applicant is eligible for ITC to the extent of machine foundation only. - A.R.Com/13/202 TSAAR Order No.29/2021 - - - Dated:- 9-12-2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Vijayneha Polymers Private limited, 8-3-332 Ground floor, Mailardevpally, Rangareddy, Telangana- 500 005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooms for chillers, boilers, generators and transformers, erecting of electrical poles, laying of internal roads, factory building, internal drainage, laboratory etc., The applicant is desirous of obtaining clarification regarding eligibility of ITC on the amounts charged by the contractor for these services. Hence the application. 5. Questions raised: 1. The advance ruling is sought on availability of ITC on GST charged by the contractor supplying service of works contract. 6. Personal Hearing: The Authorized representatives of the unit namely Sri Shalini Kacholiya, CA Sr. Manager, Finance attended the personal hearing held on 12-11-2021. The authorized representatives reiterated their averments in the application submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (iii) Pipelines laid outside the factory premises. The above provisions when read in tandem lead to the following conclusions with respect to the facts of the present case: 1. ITC cannot be availed on works contract services for construction of an immovable property except for erection of plant machinery. 2. ITC can be availed on plant machinery as defined in the explanation to Section 17 i.e., on apparatus, equipment machinery fixed to earth by foundation or structural support; which means plant machinery and machine foundation are eligible for ITC. 3. Plant machinery will not include building or other civil structures and pipelines laid outside factory premises. 4. ITC cannot be availed on goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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