Burden of proof for input tax credit requires claimants to produce evidence proving eligibility before tax recognition. Burden rests on the claimant to establish entitlement to input tax credit; a person asserting eligibility must produce sufficient evidence and maintain records to demonstrate compliance with conditions for credit, and failure to discharge this evidential burden may preclude recognition of the claimed credit.
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Provisions expressly mentioned in the judgment/order text.
Burden of proof for input tax credit requires claimants to produce evidence proving eligibility before tax recognition.
Burden rests on the claimant to establish entitlement to input tax credit; a person asserting eligibility must produce sufficient evidence and maintain records to demonstrate compliance with conditions for credit, and failure to discharge this evidential burden may preclude recognition of the claimed credit.
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