Rajasthan-based registrant denied ITC for Central Tax on Haryana hotel services; supply and supplier both in Haryana.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Input tax credit to a person registered in Rajasthan - Central Tax paid in Haryana(use of Hotel) - ITC of the Central tax charged from the Appellant in Haryana is not available to them as in this case both the location of the supplier and place of supply of the services are in the State of Haryana....