Input Tax Credit — The applicant has sought Advance Ruling on the following questions:

Whether the Input Tax Credit against purchases of materials construction of building materials can be claimed and utilize to nullify the cascading effect of taxation.

No Input Tax Credit is available against any goods or services received by the applicant for construction of the Marriage Hall on his own account even if used in course or furtherance of his business of renting the place. — The applicant has sought Advance Ruling on the following questions:

Whether the Input Tax Credit against purchases of materials construction of building materials can be claimed and utilize to nullify the cascading effect of taxation.

No Input Tax Credit is available against any goods or services received by the applicant for construction of the Marriage Hall on his own account even if used in course or furtherance of his business of renting the place. — Sree Varalakshmi Mahaal LLP, In Re… [2019] 18 TAXLOK.COM 104 (AAR-Tamil Nadu)