https://www.taxtmi.com/caselaws?id=397057 The court held that the amended Rule 8 and Rule 89 of the CGST Rules were ultra vires as they denied the refund of input tax credit on input services. The retrospective application of the amendment to Rule 89 was deemed invalid for the same reason. Respondents were directed to allow refund claims considering input services in the net input tax credit calculation. Refund withholding orders were quashed for denying input tax credit on input services. en-us Fri, 24 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397057 The court held that the amended Rule 8 and Rule 89 of the CGST Rules were ultra vires as they denied the refund of input tax credit on input services. The retrospective application of the amendment to Rule 89 was deemed invalid for the same reason. Respondents were directed to allow refund claims considering input services in the net input tax credit calculation. Refund withholding orders were quashed for denying input tax credit on input services. Case-Laws GST Fri, 24 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397057