ITC eligible of cess paid on vehicle used for renting or passenger transportation

In re M/s. Orix Auto Infrastructure Services Limited (GST AAR Kerala) Whether the applicant Is eligible to take credit of the input tax credit as defined in Sec.2(g) of the GST (Compensation to States) Act. 2017 of the Cess paid on purchase of motor vehicles used in providing services of transportation of passengers or renting of motor vehicles given the fact that as a matter of business policy, the said motor vehicles would be initially used for supply of rental business services and disposed of after three or four years of such use. Considering the provision envisaged in Rule 43 of GST Rules...