https://www.taxtmi.com/caselaws?id=375900 The appeal by M/s. National Aluminium Company Ltd. (Appellant-I) was largely dismissed, while the appeal by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) was partially upheld. The ruling of the Odisha Authority for Advance Ruling was modified to disallow ITC for maintenance of guest houses, transit houses, and trainee hostels, but upheld ITC for plantation and gardening services within business premises. The decisions not challenged by the appellants remain valid, and both appeals were disposed of accordingly. en-us Mon, 21 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375900 The appeal by M/s. National Aluminium Company Ltd. (Appellant-I) was largely dismissed, while the appeal by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) was partially upheld. The ruling of the Odisha Authority for Advance Ruling was modified to disallow ITC for maintenance of guest houses, transit houses, and trainee hostels, but upheld ITC for plantation and gardening services within business premises. The decisions not challenged by the appellants remain valid, and both appeals were disposed of accordingly. Case-Laws GST Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375900