9911796707
TMI Blog2017 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner (CT) (FAC) [2017 (3) TMI 279 - MADRAS HIGH COURT] where it was held that A plain reading of the provisions of sub-section (1) and sub-section (2) of Section 19 of the 2006 Act would show that, as long as specified goods, which suffer tax are used for any of the purposes set out in clauses (i) to (vi) of sub-section (2) of Section 19, the assessee should be able to claim the ITC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed challenging the order of assessment against which an appeal remedy is provided under the statute, as the learned counsel appearing for the respondent accepted the fact that the issue involved in this writ petition in respect of ITC reversal under Section 19(2)(v) is covered by a recent decision of this Court made in W.P.No.7969/2014 dated 06.02.2017 in favour of the petitioner, this writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned assessment order insofar as the reversal of ITC under Section 19(2)(v) alone is set aside. Consequently, the matter is remitted back to the respondent for considering the above said issue afresh in the light of the order passed in W.P.No.7969/2014 dated 06.02.2017. It is made clear that in respect of other aspects of the impugned assessment order, this Court has not gone into the same and e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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