TMI Blog2019 (1) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness activity? Held that:- The Input Tax Credit on the vehicles purchased by the applicant for the purpose of their business will fall under Section 17(5) - It is clear from the plain reading of the section, that the goods referred by the applicant do not fall under the exceptions referred in Section 17(5) of CGST / APGST Act, 2017. Hence the applicant is not entitled for claim of ITC. - R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicles purchased by them for the purpose of their core business activity? 3. On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Brodipet Circle, of Narasraopet Division (as per the bifurcation lists of taxpayers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is argued that the business itself is testing and the lab (launched on vehicles) are to be considered as prime business components, without which there cannot be any supply of services. Hence to be considered as eligible for ITC. 6. We have gone through the application filed by the applicant, and after careful examination of the said issue, this authority is of the opinion, that the Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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