https://www.taxtmi.com/caselaws?id=787587 Input tax credit is admissible on refurbishment, repair, marketing, consultancy, housekeeping, security, rent, office-related expenses, software subscriptions, manpower recruitment and staffing services, and capital goods such as laptops, office equipment, and furniture, because Notification No. 08/2018-Central Tax (Rate) applies only to the supply of old and used motor vehicles and its restriction on credit is confined to input tax credit availed on those goods themselves. The phrase "such goods" is referential and does not extend the bar to other inward supplies used in business. As these inward supplies are incurred in the course or furtherance of business and are not covered by the Section 17(5) exclusions, credit is available subject to Sections 16 to 21 of the CGST Act and Rules 36 to 45. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787587 Input tax credit is admissible on refurbishment, repair, marketing, consultancy, housekeeping, security, rent, office-related expenses, software subscriptions, manpower recruitment and staffing services, and capital goods such as laptops, office equipment, and furniture, because Notification No. 08/2018-Central Tax (Rate) applies only to the supply of old and used motor vehicles and its restriction on credit is confined to input tax credit availed on those goods themselves. The phrase "such goods" is referential and does not extend the bar to other inward supplies used in business. As these inward supplies are incurred in the course or furtherance of business and are not covered by the Section 17(5) exclusions, credit is available subject to Sections 16 to 21 of the CGST Act and Rules 36 to 45. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787587