https://www.taxtmi.com/caselaws?id=780880 AAR held that input tax credit on tax charged by the supplier for Hydrotreated Vegetable Oil/renewable diesel may be availed subject to conditions and restrictions under s.16 read with s.17 of the CGST Act and applicable rules, and must be verified case-by-case. The authority affirmed that availing ITC is not an absolute right, the legislature may impose uniform restrictions, and the burden of proving eligibility rests on the taxpayer. AAR declined to decide technical or non-GST questions regarding the fuel's usage. en-us Tue, 30 Sep 2025 00:00:00 +0530 Thu, 06 Nov 2025 14:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780880 AAR held that input tax credit on tax charged by the supplier for Hydrotreated Vegetable Oil/renewable diesel may be availed subject to conditions and restrictions under s.16 read with s.17 of the CGST Act and applicable rules, and must be verified case-by-case. The authority affirmed that availing ITC is not an absolute right, the legislature may impose uniform restrictions, and the burden of proving eligibility rests on the taxpayer. AAR declined to decide technical or non-GST questions regarding the fuel's usage. Case-Laws GST Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780880