TaxTMI 
TaxTMI 
Hi All,
We are taking services of renting of DG Set along with Diesel which is taxable @ 18%. Can we claim the Input if the same is used for furtherance of business.
Thanks
ITC on Renting of DG Set along with Diesel
06 May 2023 
6 Replies 
2829 Views Asked by
Input Tax Credit available for rented DG set and diesel when used for furtherance of business and taxable supplies.
Input Tax Credit on rental of a diesel-run DG set and diesel is claimable when the services are used in the furtherance of business and in relation to taxable supplies. Prima facie there is no specific exclusion under the blocking provisions noted by respondents, but entitlement depends on factual verification that the inputs are applied to taxable business operations. (AI Summary)
Input Tax Credit on rental of a diesel-run DG set and diesel is claimable when the services are used in the furtherance of business and in relation to taxable supplies. Prima facie there is no specific exclusion under the blocking provisions noted by respondents, but entitlement depends on factual verification that the inputs are applied to taxable business operations. (AI Summary)