| 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. |