Input Tax Credit Denied for GNAL on Lease Surrender Services by GACL u/s 17(5)(d) of CGST Act.

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....Input tax credit - GST paid on the services provided by GACL in the form of agreeing to surrender/ relinquish its rights in the leasehold property in favour of GNAL - GST amount borne by GNAL on subject service received is blocked credit vide Section 17(5)(d) CGST Act and thereby ineligible for availment of credit. - AAR....