02-03/Odisha-AAAR/2018-19 of (1) National Aluminium Company Limited; (2) The Commissioner, GST & C.Ex., Bhubaneswar
GST AAAR02-03/Odisha-AAAR/2018-19
Case brief
from the order text
What is this about?
(1) National Aluminium Company Limited; (2)…
Case summary
From the record, as published by the registry
Recorded against
To claim ITC, an input service must be integrally connected with the business of manufacturing the final product. Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC. The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially.