https://www.taxtmi.com/caselaws?id=385093 Input tax credit on medicines procured for an in-house hospital was held inadmissible where the medicines were used to provide free medical care to employees, pensioners and dependents. Although the employer bore the cost and the supplies were made under service regulations, the medicines were treated as goods used for personal consumption rather than for use in the course or furtherance of business. The blocked-credit rule therefore applied, and credit was denied under the restriction for personal consumption. en-us Thu, 25 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385093 Input tax credit on medicines procured for an in-house hospital was held inadmissible where the medicines were used to provide free medical care to employees, pensioners and dependents. Although the employer bore the cost and the supplies were made under service regulations, the medicines were treated as goods used for personal consumption rather than for use in the course or furtherance of business. The blocked-credit rule therefore applied, and credit was denied under the restriction for personal consumption. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385093