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Recipient of the Service can Avail of ITC for the GST paid under the RCM

Andhyarujina further submitted that under the provisions of the GST regime, the recipient of the service (in the present case MCGM) can avail of Input Tax Credit for the GST paid under the Reverse Charge Mechanism. The only condition is that the goods and services are used or will be used for business or furtherance of business. Hence, looking to the overall facts of the matter, Mr. Andhyarujina submitted that there is absolutely no justification for the MCGM to withhold the amount of Rs.67,94,965.02 towards the alleged liability of GST from the Applicant. Mr. Andhyarujina submitted that if the amount of Rs.67,94,965.02 is allowed to be retained by the MCGM (which belongs to the Applicant) and is thereafter paid over to the Government towards the liability of GST. 

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