Input tax credit on imports requires valid import documents and statutory compliance before credit can be claimed.

Input tax credit on imported goods depends on compliance with the GST documentary requirements and the prescribed import document chain. Where the bill of entry stood in the name of the original importer, the machinery had been imported for exhibition under a customs exemption, and the supporting records were not validated in the claimant's name through the customs and GST systems, the statutory conditions for ITC were not met. On those facts, credit was held inadmissible.

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Issues: Whether input tax credit on imported goods could be claimed when the bill of entry was not in the appellant's name and the tax was paid through TR-6 challan.

Analysis: The relevant provisions governing ITC on imports require compliance with the statutory conditions under the GST law and the prescribed documentary support. For imported goods, credit is linked to the assessment of integrated tax on imports and the supporting import document, together with the applicable credit conditions. The record showed that the machinery had originally been imported for exhibition under a customs exemption, the bill of entry stood in the name of the original importer, and the prescribed document chain was not validated in the appellant's name through the customs and GST systems. On those facts, the mandatory documentary requirements for availing ITC were not satisfied.

Conclusion: The claim for input tax credit was not admissible, and the appeal was rejected.

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