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- Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
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 .....
