https://www.taxtmi.com/caselaws?id=467768 A service provider rendering business support services to an overseas group entity was treated as supplying export of services and not as an intermediary on the facts found. On that basis, denial of refund of accumulated or unutilized input tax credit could not be sustained. The impugned refund rejection order and connected notices were set aside, and the tax authorities were directed to grant the refund with applicable interest within the stipulated time. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 01 Apr 2026 10:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467768 A service provider rendering business support services to an overseas group entity was treated as supplying export of services and not as an intermediary on the facts found. On that basis, denial of refund of accumulated or unutilized input tax credit could not be sustained. The impugned refund rejection order and connected notices were set aside, and the tax authorities were directed to grant the refund with applicable interest within the stipulated time. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467768