Held - We hold that Section 17(5)(b)(i) sub-clause ending with a colon and followed by a provisio which ends with a semi colon is to be read as ind.....

Held - Input credit of GST paid to canteen service provider would be available to the appellant in terms of proviso under Section 17(5)(b) that the.....

Held - We hold that Section 17(5)(b)(i) sub-clause ending with a colon and followed by a provisio which ends with a semi colon is to be read as ind.....

Held - Input tax credit in respect of Canteen services :

As per clause (ii) of SI. No. 7 of Notification No. 11/2017-Central.....

Held - The availability of ITC as per the provision of second proviso to section 17(5)(b) is available only on the condition that such goods or ser.....

Held - In the instant case, the applicant is a registered taxable person who is paying tax (GST) on the inward supply of goods or services or both,.....