Capital goods used in power generation eligible for input tax credit rules Kerala High Court [Read Order]

Kerala High Court set aside a revenue order denying input tax credit to Kerala Mineral and Metals Ltd by the state GST department
Capital goods - Kerala High Court - input tax credit - GST - TAXSCAN

The Kerala High Court in a single bench ruling granted the input tax credit claims made by the assessee. The assessee had made the claim with regard to purchase of capital goods which would be used for electricity production. This claim had been denied by the GST department. The petitioner, Kerala Mineral and Metals Ltd(a…

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