Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
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AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affirms that imposition of uniform statutory restrictions on ITC is constitutionally valid and that ITC is not an absolute right. The taxpayer bears the evidentiary burden to establish admissibility of credit through prescribed records and payments. The AAR declines to adjudicate on technical or legal classification of HVO as fuel, as that question falls outside its remit.
AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affirms that imposition of uniform statutory restrictions on ITC is constitutionally valid and that ITC is not an absolute right. The taxpayer bears the evidentiary burden to establish admissibility of credit through prescribed records and payments. The AAR declines to adjudicate on technical or legal classification of HVO as fuel, as that question falls outside its remit.
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