Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.

Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.Case-LawsGSTRefund of unutilized input tax credit under the Central GST framework was contested due to failure to satisf

Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
Case-Laws
GST
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual claus

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