AAR: No ITC on inputs used for setting of MRO facility, ultimate use of property ‘immaterial’

Rajasthan AAR holds the applicant as not eligible to claim credit of GST charged by vendor for supply of goods and services for carrying out the activities (Civil Work and External Developmental Works) for setting up of Maintenance Repair and Overhaul (MRO) facility which was further leased; Observes that the activity of MRO involving supply of goods and services is leading to creation of an immovable property and u/s 17(5)(d), ITC is blocked for goods or services used f...