Page 181 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : MOKSH AGARBATTI CO. 139
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(h) goods lost, stolen, destroyed, written off or disposed of by way of gift
or free samples; and
(i) any tax paid in accordance with the provisions of Sections 74, 129
and 130.”
From the above, it’s clear that the credit shall not be available to the applicant
(M/s. Moksha Agarbatti) in case of question 1 to 3 [mentioned at Sr. No. 14 of the
application of the applicant and as reproduced at Para 2 (i), (ii) and (iii) above.]
as per Section 17(5)(h) of the Central Goods and Services Tax Act, 2017.
4.2 Section 17(5)(a) of the Central Goods and Services Tax Act, 2017 is
reproduced below :
(5) Notwithstanding anything contained in sub-section (1) of Section 16
and sub-section (1) of Section 18, input tax credit shall not be available in
respect of the following, namely :-
[(a) motor vehicles for transportation of persons having approved seating
capacity of not more than thirteen persons (including the driver),
except when they are used for making the following taxable
supplies, namely :-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used -
(i) for making the following taxable supplies, namely :-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and mainte-
nance in so far as they relate to motor vehicles, vessels or air-
craft 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 speci-
fied therein;
(ii) where received by a taxable person engaged -
(I) in the manufacture of such motor vehicles, ves-
sels or aircraft; or
(II) in the supply of general insurance services in re-
spect of such motor vehicles, vessels or aircraft
insured by him;
From the above, it is clear that the credit shall not be available in case of question
4 (mentioned at Sr. No. 14 of the application of the applicant and as reproduced

GST LAW TIMES  7th May 2020  181