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2021 (1) TMI 1193 - AAR - GSTScope of Advance Ruling application - Admissibility of ITC - procurement of the concerned inputs if the procedure as elaborated, is adopted by the applicant in respect of inward supply of scrap and sponge iron used by the applicant for manufacture of M.S. billets - procedure adopted by the applicant and the documents/records maintained by the applicant is sufficient compliance of the conditions and restrictions for input tax credit as given under the GST Acts - HELD THAT:- The applicant's question whether the procedure adopted and the documents/records maintained by applicant can be deemed to be a sufficient compliance of conditions and restrictions for admissibility of input tax credit of tax paid on inward supply of local scrap and sponge iron used in the manufacture of M.S. billets. This authority is of view that the issue is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2).
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