Case Law Details
Case Name : In re KEI Industries Ltd (GST AAAR Gujarat)
Related Assessment Year :
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Page ContentsIn re KEI Industries Ltd (GST AAAR Gujarat)Manufacturing Process and StructureLegal Provisions ExaminedAAAR’s ObservationsReliance on CBIC ClarificationJudicial PrecedentsDecision
In re KEI Industries Ltd (GST AAAR Gujarat)
Gujarat Appellate Authority for Advance Ruling (AAAR) has overturned a decision of the Gujarat Advance Ruling Authority (GAAR) and permitted KEI Industries Ltd. to avail input tax credit (ITC) on inputs and services used for constructing a vertical continuous vulcanization (VCV) tower at its factory for manufacturing extra high voltage (EHV) cables.
The dispu...
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