https://www.taxtmi.com/caselaws?id=793133 Services rendered to overseas recipients under an independent commercial arrangement were treated as export of services because the place of supply was outside India, and the refund rejection on that basis was quashed. Royalty payments for manufacturing and technology rights, together with other business-related inputs and input services, were held not to be blocked credits on the facts found, so rejection of refund on that ground was also set aside. Residual disputes on duty drawback, credit notes, invoices and adjusted total turnover were factual and computational matters requiring fresh examination, and those issues were remitted for reconsideration. en-us Tue, 28 Apr 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793133 Services rendered to overseas recipients under an independent commercial arrangement were treated as export of services because the place of supply was outside India, and the refund rejection on that basis was quashed. Royalty payments for manufacturing and technology rights, together with other business-related inputs and input services, were held not to be blocked credits on the facts found, so rejection of refund on that ground was also set aside. Residual disputes on duty drawback, credit notes, invoices and adjusted total turnover were factual and computational matters requiring fresh examination, and those issues were remitted for reconsideration. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793133