Page 204 - GSTL_30th April 2020_Vol 35_Part 5

674 GST LAW TIMES [ Vol. 35
Input Tax Credit (ITC) (Contd.)
— Plant and Machinery - Breakwater wall designed to protect jetty, which
brings to LNG, from high tide and forceful sea waves - Breakwater wall
constructed on sea to protect ship from high waves or accropods that are
essential part of it cannot be called as machinery or apparatus or
equipment either in common parlance or in technical parlance - Civil
structure like a breakwater wall cannot be associated to ‘plant and
machinery’ or ‘machinery, apparatus or equipment’ - Issue as to whether
it was used for making outward supplies not needed to be examined -
Section 17(5)(d) of Central Goods and Services Tax Act, 2017 — In Re :
Konkan LNG Private Limited (App. A.A.R. - GST - Mah.)................... 499
— Plant or machinery - Items such as Chiller, Air Handling Unit,
Indoor/Outdoor Surveillance System (CCTV), electrical wiring and
fixtures, Public Health Engineering (PHE), Fire-fighting and water
management pump system do not qualify as plant or machinery but
procured for the purpose of construction of immovable property -
Appellant not eligible for input tax credit of the tax paid on the
procurement and installation of such items - Sections 16 and 17(5) of
Central Goods and Services Tax Act, 2017 — In Re : Tarun Realtors Pvt. Ltd.
(App. A.A.R. - GST - Kar.) ................................ 438
— Plant or machinery - Lifts, escalator and travellators although fixed to
earth with structural supports, they qualify as plant and machinery -
However, supply of the lifts and its installation at the project site of
appellant done by vendor M/s. OTIS - In such a case, M/s. OTIS will not
be hit by the restriction imposed under Section 17(5)(d) of Central Goods
and Services Tax Act, 2017 since they are engaged in the construction of
lift, escalator, travellator which qualifies as plant and machinery -
However, appellant will not be eligible for the credit of the tax paid on
such procurements since the appellant is not doing the installation of the
lifts, escalators and travellators — In Re : Tarun Realtors Pvt. Ltd. (App. A.A.R. -
GST - Kar.) ....................................... 438
— Transitional credit - GSTN glitches - Petitioner alleging that failure to file
FORM GST TRAN-1 electronically due to technical problem on GSTN
common portal - However, ITGRC meeting found no evidences of error
or submission/filing of Form GST Tran-1 by petitioners - Credit denied -
Section 140(1) of Central Goods and Services Tax Act, 2017 and Rule 117
of Central Goods and Services Tax Rules, 2017 — Shree Motors v. Union of
India (Raj.) ....................................... 375
— Transitional credit - Time-limit for availment - Non-filing of GST TRAN-1
within due date - Order holding that right to avail such credit a
substantive right and cannot be allowed to be lapsed by application of
Rule 117 of Central Goods and Services Tax Rules, 2017 on failure to file
necessary forms within due date prescribed therein - Assessee permitted
to file declaration in Forms GST TRAN-1 and GST TRAN-2 to claim
transitional credit of eligible duties in respect of inputs held in stock on
appointed day in terms of Section 140(3) of Central Goods and Services
Tax Act, 2017 - Finding that due date contemplated under Rule 117 ibid
for purposes of claiming transitional credit procedural in nature and

GST LAW TIMES  30th April 2020  204