Case Law Details
Case Name : Eastman Exports Global Clothing (P) Ltd. Vs Assistant Commissioner (CT) (Madras High Court)
Appeal Number : W.A.Nos.1094, 1095, 1423, 1435, 1448, 1477, 1505, 1506, 1517, 1527 of 2015, 244 of 2016, 721, 722, 723, 724, 725 of 2018
Date of Judgement/Order : 28/02/2023
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Eastman Exports Global Clothing (P) Ltd. Vs Assistant Commissioner (CT) (Madras High Court)
Reversal of Input Tax Credit (‘ITC’) on the loss of inputs which is inherent to the process of manufacturing
The Division Bench of Hon’ble Madras High Court recently in the case of Eastman Exports Global Clothing Pvt limited Vs Asst.Commissioner of CT, Tirupur settled an interesting question of law pertaining to the reversal of Input Tax Credit (‘ITC’) on the loss of inputs which is inherent to the process of manufacturing.
The decision will have a significant bearing on similar claims of ITC made under the present GST regime as well. Have a Look on the judgment enclosed
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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