Availability of itc under gst

As per sec17(5)d of cgst act ITC is blocked on receipt of goods or services for construction of immovable property.If the said capital goods are capitalised no ITC available else ITC available if shown as expenses in p/l a/c.but there are so many advance ruling,some allow ITC and other disallow ITC.Ref.AAR tarun realator pvt.ltd.,Karnataka DT.30.9.18 disallowing ITC and Rajasthan AAR DT.30.4.19 in rambagh hotel pvt.ltd.allowing ITC .which one is correct?