Page 147 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : ATRIWAL AMUSEMENT PARK 81
Civil Structure on which Water Slides installed - Foundation and support
structures used to fasten plant and/on machinery to the earth classifiable as
‘Plant and/or Machinery’ - Slides fastened to Steel and Civil Structure affixed
to Earth - Steel and Civil Structures shall form part of plant and machinery -
Credit of tax paid on input goods and services used in construction of support
structure shall be available to assessee - Section 17(6) of Central Goods and
Services Tax Act, 2017. [paras 7.1, 7.2]
Input Tax Credit (ITC) - Wave Pool Machines - Foundation for these
machines eligible to be part of the Machines - ITC in respect of foundation to
be treated in manner similar to that of Machines - Machine Room - Civil struc-
ture, erected for protecting machine neither foundation nor civil structure for
machine - Credit of tax relatable to construction of room to house machine not
available - Section 17(6) of Central Goods and Services Tax Act, 2017. [para 7.3]
Input Tax Credit (ITC) - Area development and preparation of land on
which water slides placed - Area development and expenditure on preparation
of land like site formation services part of land cost and interminably bound
with land - Expenditure liable to be capitalised under heading “land” - Land
specifically excluded from ‘plant and machinery’ - ITC related to land Devel-
opment, subject to its capitalization as per accounting principles shall not be
available - Section 17(6) of Central Goods and Services Tax Act, 2017. [para 7.4]
Input Tax Credit (ITC) - Swimming pools and wave pools in which
water slides run into - Do not form foundation or support structure on which
slides fastened for affixing them to earth and also on account being civil struc-
tures - Items excluded from the meaning of ‘plant and machinery’ - ITC related
to swimming pools and wave pools subject to its capitalization as per account-
ing principles shall not be available - Section 17(6) of Central Goods and Ser-
vices Tax Act, 2017. [para 7.5]
Input Tax Credit (ITC) - Facilities in commercial mall - Transformers,
sewage treatment plant, electrical wiring and fixtures, surveillance systems,
D.G. sets, lifts, air handling units, etc., sine qua non for commercial mall - Not
separate from building or civil structure - Provision of these are either statuto-
ry for a building or defines the nature of building as a commercial mall - Input
tax credit on the inward supplies of goods or services involved in construction
of immovable properties which are civil structure or building not available -
Section 17(6) of Central Goods and Services Tax Act, 2017. [para 7.6]
Ruling partly in favour of assessee
CASES CITED
Benson v. Yard Arm Club Ltd. — (1978) 2 All ER 958, 968 — Referred ............................................. [Para 6]
C.I.T. v. Taj Mahal Hotel — 82 I.T.R. 44 — Referred .............................................................................. [Para 6]
CIT v. Kanodia Cold Storage — Referred ................................................................................................ [Para 6]
Hinton v. Maden & Ireland Ltd. — 39 I.T.R. 357 — Referred ............................................................... [Para 6]
Inland Revenue Commissioner v. Barly Curie & Co. Ltd. — 76 I.T.R. 62 — Referred ..................... [Para 6]
IRC v. Barclay Curle & Co. Ltd. — (1970) 76 I.T.R. 62 (HL) — Referred ............................................ [Para 6]
J.K. Cement Works v. State of Karnataka — 2017 (7) G.S.T.L. 408 (Kar.) — Referred ...................... [Para 6]
Jarrold v. John Good and Sons Ltd. — (1962) 40 T.C. 681 (C.A.) — Referred .................................... [Para 6]
Jayadev Oil Mill v. Additional Commissioner of Commercial Taxes
— STA No. 23 of 1994 of Karnataka High Court — Referred ................................................... [Para 6]
Schofield v. R. and H. Hall Ltd. — (1974) 49 TC 538 (C.A.) — Referred............................................. [Para 6]
Scientific Engineering House Pvt. Ltd. — Supreme Court case — Referred ..................................... [Para 6]
GST LAW TIMES  3rd September 2020  163