https://www.taxtmi.com/caselaws?id=394685 The port trust was deemed ineligible to claim Input Tax Credit (ITC) for expenses related to maintaining employees, including purchasing medicines, medical equipment, and caretaking services. The ruling clarified that these expenses, while essential for employee maintenance, did not directly contribute to the port trust's business activities. As per the CGST Act, only expenses used in connection with business operations are eligible for ITC. Therefore, the port trust was not entitled to claim ITC for the specified expenses as they were not directly linked to the furtherance of their business. en-us Thu, 22 Aug 2019 00:00:00 +0530 Fri, 30 Oct 2020 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394685 The port trust was deemed ineligible to claim Input Tax Credit (ITC) for expenses related to maintaining employees, including purchasing medicines, medical equipment, and caretaking services. The ruling clarified that these expenses, while essential for employee maintenance, did not directly contribute to the port trust's business activities. As per the CGST Act, only expenses used in connection with business operations are eligible for ITC. Therefore, the port trust was not entitled to claim ITC for the specified expenses as they were not directly linked to the furtherance of their business. Case-Laws GST Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394685