https://www.taxtmi.com/caselaws?id=368782 Input tax credit under GST is available only for inward supplies used in the course or furtherance of business and not covered by blocked-credit rules. Credit was denied for residential township and colony maintenance to the extent linked to employee welfare or residential use, with only the plant-related portion allowed where services had mixed use. Credit was also denied for maintenance and operation of the hospital and pharmacy outlet. By contrast, credit was allowed for maintenance of the guest house, transit house and training hostel, except for food, beverages and catering inputs. Plantation, horticulture and other non-business services outside the plant area were denied, while plant-related and mixed-use services were allowed proportionately. en-us Fri, 28 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368782 Input tax credit under GST is available only for inward supplies used in the course or furtherance of business and not covered by blocked-credit rules. Credit was denied for residential township and colony maintenance to the extent linked to employee welfare or residential use, with only the plant-related portion allowed where services had mixed use. Credit was also denied for maintenance and operation of the hospital and pharmacy outlet. By contrast, credit was allowed for maintenance of the guest house, transit house and training hostel, except for food, beverages and catering inputs. Plantation, horticulture and other non-business services outside the plant area were denied, while plant-related and mixed-use services were allowed proportionately. Case-Laws GST Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368782