AAAR: Allows ITC on purchase/fabrication of cash-carry vans, answers reference pursuant to HC-order

Maharashtra AAAR allows ITC in respect of ‘cash carry vans’ used for the transportation of cash, answers reference in view of the Bombay HC order u/s 98 (5) of the CGST Act; Notes that Appellant engaged in business of ATM cash replenishment services, cash delivery and pick up services, etc. had to purchase motor vehicle and fabricate/design the same as per RBI guidelines when used for transport of cash/bullions; Concurs with Appellant’s submission that what is...