GST service classification: intermediary vs export status for refund of unutilized ITC; refund denial quashed, interest ordered.
Case-Laws
GST
Whether services treated as local supply could be reclassified as export by denying refund on the ground that the claimant was an “intermediary” under GST law was the dominant issue. On examining the record and applying settled principles on intermediary services, it was held that the claimant was not an intermediary and the services qualified as
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