J.K.Fenner (India) Limited ., In re
Date: June 5, 2023
Subject Matter
ITC available on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in the accounts.
Summary
The ruling involves an applicant who is engaged in manufacturing and incurs expenditure on repair and maintenance of factory buildings. They seek a ruling on whether input tax credit (ITC) is available on works contract services used for the repair a…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI M/s J.K. FENNER (INDIA) LIMITED having their Project office at No.3, Melakal Road, Kochadai, Madurai – 625 016 (hereinafter called the ‘Applicant’) are registered under the GST Act with GSTIN 33AAACJ7230N1ZJ. They have sought Advance Ruling on the following question:- Whether GST paid on works contract for carryi…