AAR : ITC ineligible on repair, maintenance of employees' residential accomodation, hospitals, guest houses

Odisha AAR holds applicant ineligible to claim input tax credit on various inputs/ services received for maintenance and repair work of the townships, guest houses, hospitals etc. absent nexus with manufacturing activity: Holds that such services are in the nature of welfare activities which fail to be “in course or furtherance of business”; Observes that the residential township or colonies are located outside the factory and services for maintenance and repairs include ...