ITC not eligible on Motor Vehicle used for demonstration

In re Platinum Motocorp LLP (GST AAAR Haryana) We find that use to which the Demo Vehicles are put to, does not fit into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’, but are first put to the mentioned uses. These are disposed of after prolonged use, which may even not restrict to 2 years as mentioned by the Appellant. As regards to the Applicant’s alternative contention that the ITC may be allowed as Input, we have observed that in the very first demonstration run demo car loses the ch...