GST: No ITC to Co-op Hsg. Soc. on replacement of existing lift

In re Las Palmas Co-Operative Housing Society Limited (GST AAR Maharashtra) Question- Whether the Applicant, a Co-operative Housing Society paying Goods and Services Tax (GST) on Maintenance Charges collected from its Members, shall be entitled to claim Input Tax Credit of GST paid on replacement of existing lift/ elevator at its own premises to the vendor registered under the Goods and Services Tax Act for manufacture, supply, installation and commissioning of lift/ elevator?; Whether the Input Tax credit, if available; is not covered under blocked credits under the Goods and Services Tax Act...