Itc on building material for rental business

My company is going to built building for hotel purpose. All kinds of building material and immovable property like ac, lift, tiles, lights etc are going to used.

want to know about ITC as it is for rental business which can be set off against with. 

can i take itc after orissa high court judgement ?

thanks & regards.

 

Replies (1)
Since it results into immovable property ITC cannot be availed

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