Indirect Tax Weekly Digest | 22 January 2020

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India

This edition of the weekly digest highlights:

• AAR, Rajasthan – ITC is not available on goods and services, which are used for setting up an MRO facility that will be subsequently be leased out;
• AAAR, Tamil Nadu - ITC is not available for inputs used in relation to construction of immovable property even when used for providing taxable outward services;
• CESTAT Bangalore - Refund shall not be denied merely on procedural lapses.

We hope you find it useful and an interesting read.