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Breakwater is an immovable property, the applicant is not eligible to avail/utilize the input tax credit on the construction of the break water wall.

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Input Tax Credit — The breakwater can be considered as a civil structure. Any apparatus, equipment & machinery fixed to earth by a foundation or structural support that are used for making outward supply of goods or services or both can be considered as plant and machinery. Exclusion clause includes Land, Building or nay Civil Structure. To qualify for inclusion in the term ’plant‘, it must be established that it is impossible for regasification plant to function without the breakwater. In the subject case the applicant’s regasification plant is already functioning without the complete breakwater in place. The applicant not able to establish that it is impossible for them to function without breakwater wall. The question no.1 is answered in the affirmative. — Konkan Lng Private Limited, In Re… [2019] 12 TAXLOK.COM 080 (AAR-Maharashtra)