Case LawRULING NO. 06/2018-19 AND APPLICATION NO. 01/2018-19
Vindhya Telelinks Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- August 28, 2018
- Type:
- Advance Ruling
- Members:
- VIPIN CHANDRA AND AMIT GUPTA
Subject
GST paid on goods and services used for erection of infrastructure is allowed as ITC
Input Tax Credit
Summary
The applicant has sought advance ruling, in respect of admissibility of input tax credit (hereinafter referred to as ITC) of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication O…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the CCIST Act and the rules made thereunder filed by M/s Vindhya Telelinks Ltd . Ground Floor, Wing-B, Commercial Plaza, Hotel Radisson, NH -8 Mahipalpur, New Delhi seeking an advance ruling on the question whether cenvat credit of goods and services used for erection of infrastructure to which fibre cables are connected for le…