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]
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Bimal Jain
Published in GST
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