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Odisha Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
3.	04/2018-19/AAAR-Odisha dt. 05.03.2019: Super Wealth Financial Enterprises Pvt. Ltd	Appeal filed by Appellant rejected
2.	02-03/Odisha-AAAR/2018-19 dt. 21.01.2019: National Aluminium Company Limited	To claim ITC, an input service must be integrally connected with the business of manufacturing the final product. Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC. The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially.
1.	01/ODISHA-AAAR/18-19 dt. 21.08.2018: IL&FS Education and Technology Services Ltd.	Advance Ruling pronounced by the Odisha AAR is upheld. Appeal rejected.