Leasing Cranes for Sub-Leasing: ITC Eligible u/s 16(2) with Direct Customer-Head Office Settlements.

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....Input tax credit (ITC) - lease of Cranes, to distinct person for sub-lease to the ultimate customer - settlement of dues / account between the customers and HO directly - there are no reason to restrict the eligibility of ITC credit under Section 16 (2) of the Act, in the case at hand.....