ITC on works contract services for leasing- AAR Allows Application withdrawal

In re Smt. Kamalavadani Udayakumar (GST AAR Tamilnadu) Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? The applicant vide her letter dated 16.01.2020 has stated that she had gone through the decision of the Hon’ble Authority for Advance Ruling in the case of Sree Varalakshmi Mahal LLP. Since the facts in the application filed by the applicant are similar to the case above, the applicant sought the permission of the Hon’ble authority for Advance Ruling to withdraw her application. In view of t...