https://www.taxtmi.com/caselaws?id=435731 Delhi HC allowed the petition challenging rejection of ITC refund for export of services from December 2017 to March 2020. The petitioner was denied refund on grounds of being an intermediary, making place of supply India rather than recipient's location. The court held that services rendered were not intermediary services, noting petitioner had previously succeeded before service tax authorities on same issue and received ITC refunds for periods before December 2017 and after March 2020. Since recipients were overseas entities, services qualified as export of services under Section 2(6) IGST Act. The impugned orders were set aside. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435731 Delhi HC allowed the petition challenging rejection of ITC refund for export of services from December 2017 to March 2020. The petitioner was denied refund on grounds of being an intermediary, making place of supply India rather than recipient's location. The court held that services rendered were not intermediary services, noting petitioner had previously succeeded before service tax authorities on same issue and received ITC refunds for periods before December 2017 and after March 2020. Since recipients were overseas entities, services qualified as export of services under Section 2(6) IGST Act. The impugned orders were set aside. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435731