https://www.taxtmi.com/forum/issue?id=113614 Availability of input tax credit on motor vehicles depends on permitted uses: credit is allowed where the vehicle serves qualifying taxable activities such as onward supply, passenger transport, training, or goods transport. Documentary or procedural lapses (for example issuing an invoice instead of a delivery challan) do not automatically forfeit the substantive right to ITC; taxes paid by bona fide mistake may be rectified by refund or adjustment, and credit may be taken where the demo vehicle is used in furtherance of the dealer's business subject to use-based exceptions and compliance. en-us Thu, 12 Apr 2018 18:12:35 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113614 Availability of input tax credit on motor vehicles depends on permitted uses: credit is allowed where the vehicle serves qualifying taxable activities such as onward supply, passenger transport, training, or goods transport. Documentary or procedural lapses (for example issuing an invoice instead of a delivery challan) do not automatically forfeit the substantive right to ITC; taxes paid by bona fide mistake may be rectified by refund or adjustment, and credit may be taken where the demo vehicle is used in furtherance of the dealer's business subject to use-based exceptions and compliance. Discussion-Forum GST Thu, 12 Apr 2018 18:12:35 +0530 https://www.taxtmi.com/forum/issue?id=113614