Page 185 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 503
Input Tax Credit (ITC) (Contd.)
movable - It consists of entire system comprising variety of different
structures installed after lot of prior work involving detailed designing,
engineering, supply, civil work, civil engineering, ground work,
foundation work, fabrication, erection of building steel structures &
sheeting and erection of electrical items, etc. - Magnitude of work done
enormous and tailored specifically to fit dimensions and orientation of
project’s needs - Not prudent or viable to move these items from one
place to other - Project fulfills conditions of it being an immovable
property - No visible intention to dismantle said project for lighting
conclusion of Authority for Advance Rulings that the resultant structures
were civil structures with foundations and are immovable in nature,
proper - Project for lighting consisting of civil structures as cannot be said
to be used by assessee for making outward supply of goods or services or
both, being essential ingredient for being termed as “Plant and
Machinery” - Structures/towers meant for lighting for plant road,
boundary wall and watchtower can in no way be related to outward
supply of goods - No nexus between project and outward supply -
Finding of Authority for Advance Ruling that “provisions facilitating
availment of Input Tax Credit does not extend any blanket or
unconditional permission for availment of credit on all items irrespective
of its use, place of use and its role in making outward supply of goods or
services or both, as appears to have been misconstrued by the applicant -
These towers, boundary and watchtower by their very nature appears to
be nothing but independent civil structures, having no relationship
whatsoever with outward supply” affirmed - Assessee not entitled for
input tax credit on inward supplies for he said activities of design &
engineering, supply of plant and equipment and erection of plant and
equipment for lighting of plant road, boundary and watchtower -
Sections 2(19), 2(59), 2(83), 2(119), 16 and 17 of Central Goods and
Services Tax Act, 2017 - Section 3(26) of General Clauses Act, 1897 — In
Re : P.K. Mahapatra (App. A.A.R. - GST - Chh.) ...................... 459
— Paver Blocks for laying in Parking Area - Immovable property -
Applicant, supplier of output services of logistics of transport of Motor
Vehicles, which, inter alia, includes parking of said vehicles in open
warehouse, claiming ITC on paver blocks laid in parking area for
avoiding wear and tear of MV tyres - Claim is based on premise that such
laying mounts to construction of movable property inasmuch as that
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

GST LAW TIMES  27th August 2020  185