Input Tax Credit — The applicant is a private limited company engaged in hotel industry. The company has planned to commence the commercial operations of hotel by 31st Dec 2020. The Applicant sought Advance Ruling on the question “Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accommodation and related services?” However, the applicant requested for withdrawal of the advance ruling application and therefore, no advance ruling is given. — Geetastar Resorts Pvt. Ltd, In Re... [2019] 18 TAXLOK.COM 109 (AAR-Rajasthan)