https://www.taxtmi.com/article/detailed?id=8661 The ruling distinguishes eligibility for input tax credit based on whether services are integrally connected to business operations. ITC is denied for services exclusively serving residential colonies as employee perquisites; health care was not admitted under existing nil rated treatment though a statutory amendment may change that; ITC for guest house maintenance was initially allowed by AAR but disallowed by AAAR; plantation and gardening within plant and mining areas were held creditable as a business necessity and statutory compliance. en-us Wed, 07 Aug 2019 07:43:41 +0530 Wed, 07 Aug 2019 07:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8661 The ruling distinguishes eligibility for input tax credit based on whether services are integrally connected to business operations. ITC is denied for services exclusively serving residential colonies as employee perquisites; health care was not admitted under existing nil rated treatment though a statutory amendment may change that; ITC for guest house maintenance was initially allowed by AAR but disallowed by AAAR; plantation and gardening within plant and mining areas were held creditable as a business necessity and statutory compliance. Articles Goods and Services Tax - GST Wed, 07 Aug 2019 07:43:41 +0530 https://www.taxtmi.com/article/detailed?id=8661