Input Tax Credit Denial on Transport Services provided to Workers.
By: – Praveen Nair
Goods and Services Tax – GST
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
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