ITC not eligible on expenses for construction of commercial complex for leasing

In re KRBL Infrastructure Limited (AAR Uttar Pradesh) Que-(i)  Whether the applicant  is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different tenants on rental basis viz. for furtherance of business? Ans- (i) Replied in negative. Que- (ii) Whether ITC on construction of commercial complex located at plot No. 18 BLOCK C, SECTOR- 153, NOIDA, Gautam Buddha Nagar, Utta...