https://www.taxtmi.com/forum/issue?id=113916 Input tax credit availability turns on whether repair and maintenance services for hired machinery are invoiced to and borne by the user; if the user pays and holds invoices in its name, prevailing expert opinion favours ITC, whereas if the owner bears or reimburses those charges or remains the effective recipient, ITC by the user is questionable. en-us Sat, 30 Jun 2018 16:34:54 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113916 Input tax credit availability turns on whether repair and maintenance services for hired machinery are invoiced to and borne by the user; if the user pays and holds invoices in its name, prevailing expert opinion favours ITC, whereas if the owner bears or reimburses those charges or remains the effective recipient, ITC by the user is questionable. Discussion-Forum GST Sat, 30 Jun 2018 16:34:54 +0530 https://www.taxtmi.com/forum/issue?id=113916