Cummins India Limited ., In re
Date: December 21, 2021
Subject Matter
ISD is the only option available to the Head Office to pass on the ITC availed on the common services to its Branch Offices/Units
Summary
The Appellant is not entitled to avail or utilize the credit of tax paid on the common input services received by them on behalf of their branch offices/units as the said common input services are used or consumed by the branch offices/units. and not…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…