AAR: Disallows ITC on breakwater wall construction/re-construction intended for jetty/cargo safety

Maharashtra AAR disallows ITC of the taxes paid on breakwater wall construction/re-construction which acts as a safety wall for jetty and cargo/ships; Notes that applicant provides the service of regasification of LNG to the Ratnagiri Gas and Power Private Limited for which LNG is supplied to them by transportation in ships which are berthed at the captive jetty and then transferred to the Applicant’s unit for re-gasification; Elucidates that, breakwater is a civil structur...