Below is the compilation of Rulings by AAAR Odisha. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.
Case: Super Wealth Financial Enterprises Pvt. Ltd. dated: 05.03.2019
Query: Applicability of entry no. 3 of Notification No 12/2017- Central Tax to the services provided by the applicant by way of providing energy saving street lighting services including operation and maintenance of the street lighting installations
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Case: National Aluminium Company Limited dated: 21.01.2019
Query: To claim ITC, an input service must be integrally connected with the business of manufacturing the final product. Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC.
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Case: IL&FS Education and Technology Services Ltd. dated: 21.08.2019
Query: applicability of Entry No.72 of Notification No. 12/2017
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