Hydraulic Firm's Imported Machinery ITC Claim Rejected Due to Bill Entry Discrepancy.
Case-Laws
GST
The Appellate Authority for Advance Ruling (AAR) ruled that R.V. Hydraulic Services is not eligible to claim Input Tax Credit (ITC) on the Integrated Goods and Services Tax (IGST) paid for the imported machinery (Davi Full Hydraulic Plate Roll). The Bill of Entry was in the name of M/s Promau SRL, C/o IMTEX, and not in the name of the applicant. As per Section 16(2)(a) read with Rule 36(1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =