In the recent authority for advance rulings, Odisha bench, it was taken as a decision that the input tax credit claims will be allowed for all the properties having maintenance as a part of the business.
Also, the AAR stated some of the decisions on all the properties having maintenance as a common schedule:
Guest House Maintenance
Building up, keeping up and outfitting visitor houses including finishing by a method for cultivating or generally is neither a prerequisite nor a statutory commitment. It is only to give convenience administration to visitors including workers on the visit. This is in truth a business prerequisite to keep up such offices and appropriately for maintenance of visitor house, travel house and training hostels, the candidate is qualified to input tax credit or tax paid on internal supply and services excluding some services are given in such foundations.
Hospital Maintenance
Under ESI Act by an employer, the establishment of hospitals and maintenance thereof might be for releasing the statutory commitment, yet administering medicinal administration for workers and others is a supply of administration by the boss (candidate). Such administration being nil will fall under excluded supplies. In terms of section 17 (2), input and input services received by the candidate for administering unsolved service will not be qualified for input tax credit.
Inward Supplies for the Residential Colony
In terms of section 17 (2), internal supplies gotten by the method of management, renovation, maintenance, repair or alteration service or goods got for outfitting private province will not meet input tax credit. The administration which is being benefited unmistakably in connection to residential colony should not qualify for input tax credit.
Internal Supplies for Residential Colony and Plant
Then again benefits got incompletely in connection to private state and halfway in connection to the plant, proportionate ITC to extent relatable to plant are accessible while administrations profited in connection to the private settlement will not meet all requirements for input tax credit in terms of section 17(2).
