Case Law Details
Case Name : Sai Service Private Limited Vs Union of India (Bombay High Court)
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Courts :
All High Courts Bombay High Court
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Sai Service Private Limited Vs Union of India (Bombay High Court)
Bombay High Court disposed of the case filed by Sai Service Private Limited against the Union of India concerning the availability of Input Tax Credit (ITC) on demo vehicles under the Goods and Services Tax (GST) framework. The case became redundant following a clarification issued by the Central Board of Indirect Taxes and Customs (CBIC) through a circular dated 10.09.2024. The circular explicitly confirmed that businesses like automobile dealers are entitled to claim ITC on demo vehicles, effectively overriding the disputed or...
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