https://www.taxtmi.com/forum/issue?id=114598 Entitlement to input tax credit on a business promotion event depends on proving the expense was in the course or furtherance of business and that ITC was correctly availed; the evidentiary burden under Section 155 of the CGST Act rests with the claimant. Itemised invoices identifying the nature of services support ITC claims, while generic lump sum descriptions increase audit scrutiny, litigation risk, and potential disallowance. en-us Fri, 08 Feb 2019 15:15:09 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114598 Entitlement to input tax credit on a business promotion event depends on proving the expense was in the course or furtherance of business and that ITC was correctly availed; the evidentiary burden under Section 155 of the CGST Act rests with the claimant. Itemised invoices identifying the nature of services support ITC claims, while generic lump sum descriptions increase audit scrutiny, litigation risk, and potential disallowance. Discussion-Forum GST Fri, 08 Feb 2019 15:15:09 +0530 https://www.taxtmi.com/forum/issue?id=114598