Withdrawal of Advance Ruling application—whether Brink’s India would be eligible to avail ITC on motor vehicles commonly used for ‘Cash-in-transit’ (‘CT) business - transport of currency notes; ‘cash Replenishment Services’(‘CRS’) business - transport of currency notes; ‘Brink’s Global Support Service’(‘ BGS’) business - transport of currency notes, precious metals like gold, silver etc.?”

Held that—The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.[AUTHORITY FOR ADVANCE RULING, MAHARASHTRA—BRINK’S INDIA PRIVATE LIMITED][2018] 4 TAXLOK.COM 22 (AAR-Maharashtra)