2023 (5) TMI 927

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....28.12.2021 ( hereafter 'the impugned order'), passed by the Appellate Authority (Joint Commissioner, CGST Appeals-I, Delhi), whereby the petitioner's appeal against an order dated 10.01.2020, passed by the Adjudicating Authority was rejected. 2. The petitioner claims that it is engaged in the business of exporting services to Netgear Pte. Ltd. without payment of Integrated Goods and Services Tax (IGST). The petitioner claims that since the supplies made are zero rated supplies, it is entitled to the refund of Input Tax Credit (ITC). In this context, on 04.08.2020, the petitioner filed an application (ARN AA070820005153S), seeking refund of an amount of Rs.64,50,259/- relatable to the period of April 2018 to March, 2019. 3. The Adjudic....

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....would be subject to scrutiny and acceptance by Netgear in Hong Kong, on the conditions determined by Netgear in its own discretion. 5. The Adjudicating Authority proceeded on the basis that the petitioner was procuring orders for its principal (Netgear Pte. Ltd.). The Adjudicating Authority also rejected the petitioner's contention that the decision of the CESTAT in the case of Lubrizol Advance Materials India Pvt. Ltd. v. CCE, Belapur: 2019 (22) G.S.T.L. 355(Tri.-Mumbai) was applicable on the ground that the remuneration in the present case was not based on cost plus basis. The Adjudicating Authority concluded that the fee paid to the petitioner was relatable to the sales made by them to the customers in India. 6. The aforesaid concl....