Refund of unutilized input tax credit - export of services - ...

Court Criticizes Assistant Commissioner for Misclassifying Export Services; Refund of Input Tax Credit in Dispute.

December 17, 2022

Case Laws Service Tax HC

Refund of unutilized input tax credit - export of services - intermediary services or not - The impugned order has been passed in complete disregard of the judicial discipline. It is, ex facie, apparent that the learned Assistant Commissioner has attempted to overreach the orders passed by the superior authority - the impugned order, which proceeds on the basis that the petitioner is a provider of intermediary services, is incorrect and it is not open for the Revenue to take this stand. - HC

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Refund of unutilized input tax credit - export of services - ...

Court Criticizes Assistant Commissioner for Misclassifying Export Services; Refund of Input Tax Credit in Dispute.

December 17, 2022

Case Laws Service Tax HC

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