Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 7-8-2018 – CESTAT, Hyderabad Bench has denied claiming Input Tax Credit on the Bus Services used for Transportation of Workers from Home to the Factory / Office: The contention of the Tribunal for rejection was; Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other
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