Madras High Court
For assessee
Topic
Scope, place and value of supply, zero-rating and intermediary services.
3 rulings found
Madras High Court
Where SEZ Unit's refund claim for unutilized input tax credit under Section 54 read with Rule 89 and Section 16 was rejected on ground refund provisions applied only to suppliers to SEZ, Rule 89(1) did not restrict such claims to suppliers, and SEZ Unit is eligible to claim refund of unutilized ITC in accordance with law
Madras High Court
Where SEZ unit exported information technology services on payment of IGST after utilising ITC distributed through ISD mechanism, it was held entitled to claim refund under zero-rated supply provisions as proviso restricting refund to supplier applied only to direct supplies to SEZ and petitioner qualified for zero-rated refund route
Punjab & Haryana High Court
Where petitioner, an information technology and IT-enabled services provider, was treated as exporter and granted refund of unutilized input tax credit for same services in periods before and after, rejection of refund for intervening period by classifying petitioner as intermediary without material distinction in services was illegal and arbitrary, so appellate order was set aside