2025 (3) TMI 1303

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....order dated 31 December 2024 in terms of which its prayer for refund of unutilized Input Tax Credit ["ITC"] amounting to INR 11,45,56,735/- for the Financial Year ["FY"] 2022-23 and first quarter of FY 2023- 24 has come to be rejected. 4. We note that while dealing with an identical question, we had in Cable and Wireless Global India Private Limited v. Assistant Commissioner, CGST & Ors. 2024:DHC:7599-DB and which was a judgment rendered inter partes held as under : - "8. However, and on going through the returns which have been filed in these proceedings, we find that the export of services by the petitioner is an aspect which is neither disputed nor doubted. The only objection which is raised and which constitutes the basis fo....

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....he "supplier of service". Section 2(6)(iv) does not tie the receipt of payment to a particular bank account. Of equal significance is how the IGST Act identifies and fixes the "location of the supplier of services" in Section 2(15) and which reads thus:- "(15) "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the plac....

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....or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; 14. Section 2(71) in unambiguous terms prescribes that the location of the supplier would be determined with reference to the situs of the place of business for which registration has been obtained and the same being the place which had effected the supply. This thus reinforces the pre-eminence which the statute accords upon the registered place of business which has made the supply and thus the remittance being directed towards a particular bank account paling into insignificance. 15. The argument based....