Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for construction of any civil structure, such works contract service should merit consideration as input service for the purpose of the benefit of refund/rebate claim.
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