Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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The AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that under Section 17(5) of CGST Act, ITC is available only when provision of such services is statutorily obligatory for employers. Since the appellant provided transportation merely as a convenience measure for employees at a remote factory location without any statutory obligation, ITC was disallowed. Additionally, per CBIC Circular No. 172/04/2022-GST, transportation services provided as contractual perquisites fall under Schedule III and are non-taxable. Consequently, ITC on inward services used for providing such non-taxable services cannot be availed.
The AAAR dismissed the appeal regarding eligibility to claim ITC on GST paid for employee transportation services. The authority ruled that under Section 17(5) of CGST Act, ITC is available only when provision of such services is statutorily obligatory for employers. Since the appellant provided transportation merely as a convenience measure for employees at a remote factory location without any statutory obligation, ITC was disallowed. Additionally, per CBIC Circular No. 172/04/2022-GST, transportation services provided as contractual perquisites fall under Schedule III and are non-taxable. Consequently, ITC on inward services used for providing such non-taxable services cannot be availed.
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