https://www.taxtmi.com/forum/issue?id=120827 Input tax credit on support services supplied by a joint venture to its member is discussed in the setting of a railway contract subcontracted on a back-to-back basis to the lead member. The joint venture's contractual and statutory costs are treated as support services facilitating execution of the project, with tax invoices raised on the member and tax paid on the supply. The dispute concerns the department's objection that the arrangement is a mere pass-through of expenses and not for business use. The text indicates that credit is defended on the basis that the supply is genuine, business-related, supported by invoices and books, and satisfies the statutory conditions for input tax credit. en-us Sat, 21 Mar 2026 16:56:29 +0530 Wed, 01 Apr 2026 17:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120827 Input tax credit on support services supplied by a joint venture to its member is discussed in the setting of a railway contract subcontracted on a back-to-back basis to the lead member. The joint venture's contractual and statutory costs are treated as support services facilitating execution of the project, with tax invoices raised on the member and tax paid on the supply. The dispute concerns the department's objection that the arrangement is a mere pass-through of expenses and not for business use. The text indicates that credit is defended on the basis that the supply is genuine, business-related, supported by invoices and books, and satisfies the statutory conditions for input tax credit. Discussion-Forum GST Sat, 21 Mar 2026 16:56:29 +0530 https://www.taxtmi.com/forum/issue?id=120827