Case of Shibaura Machine India Private Limited, AAAR Tamil Nadu Ruling Dated 18th December 2025. The appellate authority upheld the AAR ruling that the taxes under GST paid on firefighting systems, and sanitary works during factory expansion, is not eligible for availment of Input Tax Credit (ITC). These were deemed ‘immovable property’ rather than ‘plant and machinery’, making them blocked credits under Section 17(5) of the CGST Act.