AAAR members differs on Allowability of ITC on setting up refrigerated storage tank & Fire Water reservoir

In re SHV Energy Private Limited (GST AAAR Tamilnadu) Issues 1. Whether the appellant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for Unloading propane/Butane from the vessel/Jetty to the Terminal? 2. Whether the appellant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank and input credit of goods and services used for foundation and structural support foundation tanks? 3. W...