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TMI Blog2019 (3) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... he said invoice, which is deemed to be one of last sale to the consumer. In such circumstances, there is no infirmity, insofar as the Tribunal having reversed the order of the first Appellate Authority and found the input tax credit claimed to be not sustainable - decided against assessee. Levy of tax - x-ray films - Held that:- Taking of X-rays is a part of the services offered in a hospital a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s input tax credit denied for the reason of an inadvertent error of the supplier in issuing invoices in Form-8B, when the returns and books revealed the same goods having suffered output tax and remittance of the same also not being disputed. 2. On the said question raised it has to be found that Form-8B indicates that there can be no input tax credit available, insofar as the purchases made un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r evidence was produced, it was allowed by the Assessing Officer. The Tribunal also specifically found that the invoices were not produced and there was nothing to show the purchase being of consumables, which are put to use in the hospital. We agree that the question raised is one purely on facts and calls for no answer. Interference declined to the order of the Tribunal. 5. One other question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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