It can be seen that in the case of Safari Retreats, the prayers are (a) eligibility to credit of input tax paid on goods/services used for construction which is rented for commercial purposes, (b) to hold Section 17(5)(d) as ultra vires. While the Hon’ble High Court has granted the prayer at (a), has not accepted the prayer at (b) stating that they are not inclined to hold the provision ultra vires. On a case to case basis, the Hon’ble High Court has granted the credit. In as much as the said section is found to be valid by the Hon’ble High Court, we do not find any reason to go beyond the Statutory Provisions.
