Kandla Port Trust ., In re
Date: August 22, 2019
Subject Matter
ITC is not available on the expenses made for maintaining employees of a port trust as the same is not used in furtherance of their business.
Summary
Question 1: Whether “Input Tax Credit” with respect to specific expenses as mentioned in point 3 incurred by Deendayal Port Trust for maintaining its employees is available or not? Answer 1: Applicant is engaged in supply of port services…
2. M/s. Kandla Port Trust (Deendayal Port Trust), CDC Section, Sewa Sadan- III, Kandla, Kachchh (hereinafter referred to as the “Applicant” for the sake of brevity), is engaged in port service to various clients. The applicant has residential colony for employees of the port. Quarters have been given to their employees on nominal fees and various other common facility centers like Hosp…