https://www.taxtmi.com/caselaws?id=800129 Input tax credit eligibility, including any exception to blocked credit, requires contemporaneous evidence proving the factual basis and business nexus; invoices, payments, and assertions alone are insufficient. Section 17(5) requires identification of the applicable blocked-credit clause and cannot operate as a general ground to disallow expenditure. Vehicle, construction, renovation, gift, catering, and personal travel claims remain inadmissible where statutory restrictions apply or business use, non-capitalisation, asset nexus, or an exception is unproved. Lawfully leviable cess separately charged forms part of taxable value. Interest on inadmissible credit is confined to wrongful availment and utilisation. Penalty is not automatic, but applies under Section 73 to tax legally sustained, subject to recomputation. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800129 Input tax credit eligibility, including any exception to blocked credit, requires contemporaneous evidence proving the factual basis and business nexus; invoices, payments, and assertions alone are insufficient. Section 17(5) requires identification of the applicable blocked-credit clause and cannot operate as a general ground to disallow expenditure. Vehicle, construction, renovation, gift, catering, and personal travel claims remain inadmissible where statutory restrictions apply or business use, non-capitalisation, asset nexus, or an exception is unproved. Lawfully leviable cess separately charged forms part of taxable value. Interest on inadmissible credit is confined to wrongful availment and utilisation. Penalty is not automatic, but applies under Section 73 to tax legally sustained, subject to recomputation. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800129