AAR : Disposal of used 'cash carrying vans' constitutes "supply"; Members differ on ITC eligibility

AAR holds that supply of motor vehicles, viz. cash carrying vans, as ‘scrap’ after their use would tantamount to ‘supply’ in the course or furtherance of business of cash management, in terms of Section 7 of CGST Act;  Observes that disposal of cash carrying vans is a transaction in connection with or incidental or ancillary to business of having cash management network; Remarks, “Buying new assets and discarding the old and unusable assets is an activity ...