https://www.taxtmi.com/caselaws?id=415347 The Authority ruled in favor of M/s Sikka, allowing them to avail Input Tax Credit (ITC) on services for the operation and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs). The services provided by various contractors for the maintenance and operation of these vessels were deemed essential for Sikka's business operations, enabling them to claim ITC on the services procured for DSVs named Relsagar and Reldarshan, as well as SPVs named Eagle, Chetak, Calypso Fortune, and ML Noorani. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415347 The Authority ruled in favor of M/s Sikka, allowing them to avail Input Tax Credit (ITC) on services for the operation and maintenance of Diving Support Vessels (DSVs) and Security Patrol Vessels (SPVs). The services provided by various contractors for the maintenance and operation of these vessels were deemed essential for Sikka's business operations, enabling them to claim ITC on the services procured for DSVs named Relsagar and Reldarshan, as well as SPVs named Eagle, Chetak, Calypso Fortune, and ML Noorani. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415347