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Informative

Andhra Pradesh HC Allows ITC Availment to Pepsi Manufacturers on Refrigerators, Coolers, Freezers

Update / Judgement Date

11 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

Andhra Pradesh HC allowed PepsiCo to claim input tax credit on refrigerators and coolers used in product distribution, rejecting the department's argument that these were "immovable property". The court applied the predominant use test, finding these were essential business assets rather than civil structures. This broad interpretation of eligible inputs benefits FMCG companies with extensive cold chain infrastructure.