https://www.taxtmi.com/caselaws?id=438316 Delhi HC set aside orders denying refund of ITC to petitioner providing services to McDonald's USA under Service Agreement. Court held that rendering services on behalf of another does not automatically make one an intermediary under IGST Act Section 2(13). Adjudicating Authority failed to properly analyze whether petitioner was facilitating third-party services or merely performing direct services. Appellate Authority incorrectly concluded petitioner acted as mediator without proper basis. Court found no requirement for physical presence of service recipient in India for services under consideration. Matter remanded to Adjudicating Authority for fresh consideration of refund claim. en-us Thu, 18 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438316 Delhi HC set aside orders denying refund of ITC to petitioner providing services to McDonald's USA under Service Agreement. Court held that rendering services on behalf of another does not automatically make one an intermediary under IGST Act Section 2(13). Adjudicating Authority failed to properly analyze whether petitioner was facilitating third-party services or merely performing direct services. Appellate Authority incorrectly concluded petitioner acted as mediator without proper basis. Court found no requirement for physical presence of service recipient in India for services under consideration. Matter remanded to Adjudicating Authority for fresh consideration of refund claim. Case-Laws GST Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438316