https://www.taxtmi.com/caselaws?id=437266 HC allowed petitioner's appeal challenging revenue's denial of ITC refund for exported services. The court determined services were not intermediary services and qualified as export of services based on recipient's location outside India. Previous case precedent was directly applied, overturning Appellate Authority's order and reinstating the original refund claim. en-us Wed, 19 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437266 HC allowed petitioner's appeal challenging revenue's denial of ITC refund for exported services. The court determined services were not intermediary services and qualified as export of services based on recipient's location outside India. Previous case precedent was directly applied, overturning Appellate Authority's order and reinstating the original refund claim. Case-Laws GST Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437266