M/S Bando (INDIA) Private LTD vs. The State Of Karnataka
Held
The High Court held that electrical and electronic goods used for generating electricity within the factory for manufacturing activity are eligible for ITC. The previous ruling denying ITC was set aside.
Facts
The assessee sought input tax credit (ITC) on electrical goods and civil/erection work used for setting up a new power connection. The Authority for Clarification and Advance Rulings denied ITC, stating the items were not used for manufacture or sale.
Key Issues
Whether input tax credit is admissible for electrical goods used for setting up a power connection for manufacturing activities, despite being listed in a schedule restricting ITC.
Sections Cited
Section 11(a)(3), Schedule 5
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
DATED 23.02.2016 PASSED IN
Date of Judgment 03-08-2018 STA.No.138/2016
M/s. Bando (India) Private Ltd., Vs. The State of Karnataka
2/10
NO.AR.CLR.CR.14/2015-16, ON THE FILE OF AUTHORITY FOR CLARIFICATION AND ADVANCE RULING
The judgment continues below.
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