" Section 17 Input Tax Credit "

" Section 17 Input Tax Credit " Key Judicial Rulings and Their Implications

We Work India Management (P.) Ltd. - (AAR KARNATAKA)

(2019) 110 taxmann 288

The applicant, engaged in providing shared office spaces, seeks an advance

ruling on whether input GST credit can be claimed for detachable wooden

flooring and glass partitions, concluding that credit is not available for the

partitions but is available for the flooring.

Jabalpur Entertainment Complexes (P.) Ltd., in re – (AAR- Madhya

Pradesh)

(2018) 97 taxmann 587 : (2018) 02 CCHGST 0235 AARMP]

M/s. Jabalpur Entertainment Complexes Pvt. Ltd. can claim full ITC on various

service bills related to mall and multiplex operations, provided they are not used

for exempted supplies, which would require partial ITC reversal.

Navbharat Explosive Co.- (CESTAT, New Delhi Bench)

(2005) 187 ELT 218

The court ruled that Modvat credit is not available for inputs used to

manufacture duty-exempt explosives cleared under Chapter X.

JBP Industries - (CESTAT, Ahmendabad Bench)

(2015) 49 GST 364: 52 taxmann 432

The court ruled that CENVAT Credit of input services used in the manufacture

of job-worked goods (exempt under Notification No. 214/86 CE) is admissible,

Note: Please do not share this message outside as it belongs exclusively to this

group.

as job-work is considered manufacturing and not a service, and thus Rule 6(1)

does not apply.

Sangam Spinners - (Supreme Court of India)

(2011) 266 ELT 145

The Supreme Court ruled that appellants are not entitled to credit for duty paid

on High Speed Diesel oil as it is specifically excluded from the list of eligible

inputs.

Thanks

Raja Abhishek. NIRC Candidate