Il And Fs Engineering And Construction Company Ltd. And ORS v. The Commissioner Of Central Goods And Service Tax And ORS
!"#$%&#'()($* +,+
! #$! % - ./+/ - ./+//
& '(
$)" $ '
$)" $
' *( $
$ +++ % , $(
-
.
/%01)
02 /%31)
42 5 60 03740781)
02 )
$ # $! 63$ #
" 5
9: # 5
;
$<
$
-
5
0=
)$07> 0
6
0
)$ 073$ "
!
60
#
63 #?
@% '
# A1%'2
9
# $! 3 ?
0B70074$ - "
5 # $! $
# / %'
"
! /
$
$ $ %B$B$=C=:
) 1 )2
%=$07$4>$373: ) 15
;
2 < # "
737B074 = )
$< 7>73078 1)
2 < 5
$ # $!
$-
<& @1 # /$
%0$73$>0$3C>: 1%$C$0B$8=4:1, /2D%B$$7>B:1 2D%8$BB$B=C: 1E 21 <
6
<
E
6
21
)
)2 "
5$070 5$074$ 5 )1=2 )
<
)) 5
% 0B # % $0770 < ) # )$>== 5
%=$8$C=$8C8:1%B$B$=C=: ) %=$07$4>$373:2 5': $<" # " 5 9
# $59
3
A B
$ "
0873078$ 0>7B078 0740785 "5
" %3$3$7>$8>C: )
$ # $! "
$ )
$ # $! $"
0374078 1)
02$ < " %0$80$7$48B:$ %3$3$7>$8>C: <
%=$7C$03:
- 5
5
$ 4 /
9
$ !"
5 5-
<1
/ % $07>1)
32 ) $<
67=:07> # 6 07C07>1)
=2
67B:07> # 6 07C07> 1)
B2< !"
5 $ 087C07>$0007>1)
4$ 8 C2<
5$ # # 5-
< 1
/ % $07>1
32$
6
6 /% 03007>1)
>2
60 3
6 /%1)
7 2
8
/
6 /%0 00707071)
02
$5
$ 5
<
=
" 5
$
6 /%0) 0B707071)
32
/
#
7700707 5
6 /%0,1)
=2
?
$
"
< 5 77007071)
02E< $ /
5
5
6 /%3 0700707 1)
42 $
"
?
/> $"
# <1% #
"
$?
$07071)
82$ -
6 /%3 5-
< $< # 37740707 C $
5 #
5-
< 1
/ % 2 $ 07> 1
32 > F $ 7C70070 5 $ 5
$ <
5
=7B0707$ 5
/%3$< # 5 37740707 $ :< 37740707$ <5
9
5
$ $
. 5
1
2
/
9 <
B -
<
$< .
$ 678:=:07>GC 087C07>
$
$
$ 5 9 < # . 9 5
<
7 ) - " 5
<
3"
% = % $077=$ < $
5 -
"5
"
"
60:07= 16 2 7807=$< 5 <
5
#
" & @ "
- #
5 12 >A 5 "
<
77>07= $"
64:07B 16 2 77307B$
@ # A5
5 5<@
A
"
% =12 % $077= $ $
%=$7C$03:
5
< 5 5 0
9
!"
# $ %" "
& ' 0703 102 ' >=8
4
&()
( !"
'
* + "
& ' 070 102 ' C= 9 5 ,5E
,( - . '
!"
# $ %"'0700 142 '=8>$< 5 "
<5
-
0=102
1602)$07>$
:
5 <
5
5
$ 5
:
5
5-$ "
< - /
5
" $< < < < 3
5
!" / 12
$
9 =
5
5 9 9 $
5
-
< 5
5
9 5-
<1
/ % 2 $ 07>1
32 5 9
$ ) 5"
9 $ 5
5
5$ 5
5-
<1
/ % 2 $07>1
32$
8
5 9 E $
5 < B "
< 5"
$
/%0 1)
02$ /%31)
42 5 60 03740781)
02 % 60
: 5 5
$
$
< <,
$
5
5
4 ) <
1% F,)E%2 (F/!
1')6E),) %)2 (F/!
787C0703 9
&H :6 &H :6