https://www.taxtmi.com/caselaws?id=780449 AAR held the applicant eligible to claim ITC on capital goods and related services (wires/cables, electrical equipment, supervision and installation) used to transmit electricity from the DISCOM's power station to the factory premises, even though these installations are outside the factory. AAR accepted the applicant's compliance with Section 16 conditions, found no express transfer of ownership to the DISCOM in the agreement, noted the applicant capitalised the costs and claimed depreciation, and recorded the applicant's undertaking to reverse ITC under Section 18(6) if the assets are later taken over by the DISCOM. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780449 AAR held the applicant eligible to claim ITC on capital goods and related services (wires/cables, electrical equipment, supervision and installation) used to transmit electricity from the DISCOM's power station to the factory premises, even though these installations are outside the factory. AAR accepted the applicant's compliance with Section 16 conditions, found no express transfer of ownership to the DISCOM in the agreement, noted the applicant capitalised the costs and claimed depreciation, and recorded the applicant's undertaking to reverse ITC under Section 18(6) if the assets are later taken over by the DISCOM. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780449