No ITC on goods used for permanent beneficial enjoyment of building

In re Synergy Global Steel Pvt. Ltd. (GST AAR Haryana) In the present case, the applicant constructed a building for the purpose of leasing or renting out the same for running an industry. The said building is imbedded in the earth as per clause (b) above and the goods in question are attached to the walls or building so imbedded in the earth for the permanent beneficial enjoyment of the building. As far as, the contention of the applicant regarding installation of Sewage F Treatment Plant and Fire-fighting system to be covered under plant and machinery is concerned, it is stated by the applic...