Page 13 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] INDEX - 27th August, 2020 xi
Input Tax Credit (ITC) (Contd.)
these blocks are removable and expenditure is not capitalized - HELD :
Process of laying said blocks includes preparation of base on land with
stone, coarse aggregate and grit powder and after rolling and levelling of
surface, these blocks are placed manually in interlocking position with
outer wall of land supporting outer layer - Said blocks would not serve
any purpose unless these are placed on land on their own weight in
manner ibid - Thus after laying, parking system attains permanency and
would as immovable as vacant land before such laying - Clearly these
blocks are not being supplied to act as a Chattel which could be removed
as such without causing any damage to it - Removal of these blocks can
be done only through dismantling them leading to substantial damage
and loss - Held in catena of judgments including that of Apex Court that
if the chattel is moved as such for use at another place, it is movable but if
it has to be dismantled and reassembled or re-erected at another place, it
would be termed as immovable - In view of aforesaid laying of paver
blocks ibid amounts to construction of immovable property - Input tax
credit not admissible - Section 17(5)(d) of Central Goods and Services Tax
Act, 2017/Maharashtra Goods and Services Tax Act, 2017 — In Re :
Sundharams Pvt. Ltd. (A.A.R. - GST - Mah.) ........................ 414
— Paver Blocks for laying in Parking Area - Immovable Property - Applicant
taking alternative plea that even if laying of paver blocks amounts to
construction of immovable property, ITC should be allowed to them on
the basis of Orissa High Court’s decision in 2019 (25) G.S.T.L. 341 (Ori.) -
HELD : Section 17(5)(d) of Central Goods and Services Tax Act, 2017,
bars a taxable person from availing ITC on construction of immovable
property except specified Plant and Machinery - Taking credit is barred
even if inputs and input services are used in course and furtherance of
business - In instant case applicant has himself built the immovable
property for which he has received Paver Blocks - Case law relied upon
ibid is distinguishable as property in that case was given on lease -
Provision ibid was not held as ultra vires in this judgment - In any case,
said judgment has not attained finality because, Departments SLP against
it has been admitted by Apex Court - ITC not admissible - Section
17(5)(d) of Central Goods and Services Tax Act, 2017/Maharashtra
Goods and Services Tax Act, 2017 — In Re : Sundharams Pvt. Ltd. (A.A.R. - GST -
Mah.) ......................................... 414
— Transitional credit - Unutilized Input Tax Credit - Permission to carry
forward of unutilized Cenvat credit from erstwhile regime to GST regime
- Inability to file Form GST TRAN-1 on account of technical glitches -
Form GST TRAN-1 although filed belatedly but along with applicable
late fees in compliance of the erstwhile Service Tax Laws as also the
provisions of Central Goods and Services Tax Act, 2017/Maharashtra
Goods and Services Tax Act, 2017 - Respondent No. 6/appropriate
authority directed to consider application filed by petitioner for seeking
to carry forward the accumulated Cenvat credit into the GST regime and
acceptance of petitioner’s Form GST TRAN-1 in accordance with law -
Section 140 of Central Goods and Services Tax Act, 2017 read with Rule
117(1) of Central Goods and Services Tax Act, 2017 — Sotheby’s Art Services
(I) Pvt. Ltd. v. Union of India (Bom.) ........................... 398
Installation and fixing of customized furniture for newly constructed
Mantralaya, classification and rate of GST - See under COMPOSITE
SUPPLY ....................................... 422
GST LAW TIMES  27th August 2020  13