AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC
Last updated: 14 March 2020
Court :
Hon'ble AAAR
Brief :
M/s Konkan LNG Private Limited ("the Appellant" or "KLPL") is engaged in the regasification of LNG. The LNG reaches to the plant through the jetty where it is unloaded from various cargoes. That in order to prevent jetty from high tide and forceful sea waves, there is existing partly constructed breakwater which was constructed by Dabhol Power Company ("DPC"). This breakwater was a part of original approved design, meaning thereby, the jetty was not workable at its potential without breakwater.
Citation :
M/s Konkan LNG Private Limited [Order No. MAH/AAAR/SS-RJ/14/2019-20 dated November 6, 2019]
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 609
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
