ITC on capital goods used in erection, commissioning & installation of solar power plant

In re M/s Shri Keshav Cement and Infra Limited (GST AAR Karnataka) Question 1: Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act? Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act? Goods, the value of which has been capitalized in the...