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TMI Blog2025 (1) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... he order. It is open to the respondent authority to issue a notice indicating the Clause under Section 17(5) of the act which gets attracted to enable the petitioner to respond and thereafter proceed in accordance with law after affording the petitioner a reasonable opportunity of hearing. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... , repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b)the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;] (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be in a position to put forth their case. It was submitted that it is fundamental that the assessee or the person against whom an adverse order is sought to be passed must be made aware of the case that he ought to meet. 5. The learned counsel for the respondent would submit that the petitioner had not furnished the taxable invoices and that lead to the impugned order being passed confirming the proposal. However to a pointed question as to whether the respondent authority had indicated to the petitioner as to the Clause under Section 17(5) which stood attracted, the learned counsel for the respondent would submit that it appears it was not done. 6. In the circumstances this Court is inclined to set aside the order. It is open t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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