Input Tax Credit entitlement: principal may claim credit for inputs or capital goods sent to job worker if returned timely. The principal is entitled to claim Input Tax Credit on inputs or capital goods sent to a job worker, whether first brought to the principal's business or sent directly to the job worker, provided the goods are received back by the principal or supplied from the job worker's premises within prescribed time limits of one year or three years from dispatch.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input Tax Credit entitlement: principal may claim credit for inputs or capital goods sent to job worker if returned timely.
The principal is entitled to claim Input Tax Credit on inputs or capital goods sent to a job worker, whether first brought to the principal's business or sent directly to the job worker, provided the goods are received back by the principal or supplied from the job worker's premises within prescribed time limits of one year or three years from dispatch.
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