{"id":71987,"date":"2025-07-09T08:50:45","date_gmt":"2025-07-09T03:20:45","guid":{"rendered":""},"modified":"2025-07-09T08:50:45","modified_gmt":"2025-07-09T03:20:45","slug":"sc-restores-petition-for-fresh-itc-claim-on-breakwater-under-plant-and-machinery-classification-per-precedent","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71987","title":{"rendered":"SC restores petition for fresh ITC claim on breakwater under plant and machinery classification per precedent"},"content":{"rendered":"<p>SC restores petition for fresh ITC claim on breakwater under plant and machinery classification per precedent<br \/>Case-Laws<br \/>GST<br \/>The SC allowed the appeal and restored the petition to the HC, directing it to adjudicate afresh in line with the precedent set in M\/s Safari Retreats Pvt Ltd. The HC had previously denied ITC on the breakwater, holding it was not &#8220;plant and machinery&#8221; used for outward supply. The SC&#39;s order implies reconsideration of ITC eligibility regarding the breakwater&#39;s clas<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90311\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SC restores petition for fresh ITC claim on breakwater under plant and machinery classification per precedentCase-LawsGSTThe SC allowed the appeal and restored the petition to the HC, directing it to adjudicate afresh in line with the precedent set in M\/s<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71987","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71987"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71987\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}