https://www.taxtmi.com/highlights?id=68926 Rejection of refund for input tax credit (ITC) - export of services - There is no dispute that the recipient of Services – that is EY Entities – are located outside India. Thus, indisputably, the Services provided by the petitioner would fall within the scope of the definition of the term ‘export of service’ under Section 2(6) of the IGST Act. - HC en-us Sat, 25 Mar 2023 19:19:54 +0530 Sat, 25 Mar 2023 19:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68926 Rejection of refund for input tax credit (ITC) - export of services - There is no dispute that the recipient of Services – that is EY Entities – are located outside India. Thus, indisputably, the Services provided by the petitioner would fall within the scope of the definition of the term ‘export of service’ under Section 2(6) of the IGST Act. - HC Highlights GST Sat, 25 Mar 2023 19:19:54 +0530 https://www.taxtmi.com/highlights?id=68926