AAAR upholds ITC on wires, cables and electrical equipment deemed plant and machinery; rejects challenge under sections 17(5) and 18(6)
Case-Laws
GST
AAAR affirmed the appellate authority's determination and dismissed the departmental appeal, holding that input tax credit (ITC) on capital goods comprising wires, cables and electrical equipment used to connect the DISCOM power supply to the respondent's factory is admissible. The Authority found no legally tenable ground in the Revenue's
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