https://www.taxtmi.com/article/detailed?id=14957 The court treated electricity supplied to an employee township as a welfare activity incidental to business, not part of manufacturing, and held that ITC on coal attributable to township consumption must be reversed under Rule 42. The court also held that the amendment excluding Duty Credit Scrips from the exempt supply base is substantive and prospective, so its benefit applies only from the amendment's operative date and not to prior periods. en-us Thu, 14 Aug 2025 08:27:44 +0530 Thu, 14 Aug 2025 08:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14957 The court treated electricity supplied to an employee township as a welfare activity incidental to business, not part of manufacturing, and held that ITC on coal attributable to township consumption must be reversed under Rule 42. The court also held that the amendment excluding Duty Credit Scrips from the exempt supply base is substantive and prospective, so its benefit applies only from the amendment's operative date and not to prior periods. Articles Goods and Services Tax - GST Thu, 14 Aug 2025 08:27:44 +0530 https://www.taxtmi.com/article/detailed?id=14957