Input tax distribution - intellectual property rights and I.T. ...
Court Rules Against Restricting Input Tax Credit to One Unit for IP Rights and IT Services.
December 25, 2018
Case Laws Service Tax HC
Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.
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