ITC paid on lease/hire of cranes for furtherance of business allowable

In re Sanghvi Movers Limited (GST AAAR Tamilnadu) The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 Applying the statutory provisions to the case at hand, we find that the Lower authority has examined and held that the supply in this case is one between distinct persons; the appellant is in possession of the Tax Invoice, the goods are sub-leased to the appellant for use in the furtherance of business; ta...