Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
TRT-2025-1165
Issue Favourable to Tax Payer ?:- no
Held - This definition is in the context of “plant and machinery” and includes "apparatus, equipment and machinery” and contextually, the wor.....
TRT-2025-362
Issue Favourable to Tax Payer ?:- yes
Held - We find that all the capital goods were cleared by the supplier on payment of duty therefore the capital goods as such can not be said that .....
