BharatTaxGST

Ernst And Young Limited vs. Additional Commissioner CGST Appeals-Ii Delhi & Anr.

W.P.(C)/4402/2023HC DelhiGSTCNR DLHC01107672202319 April 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN4 pages
For Petitioner: Mr. Kamal Sawhney, Mr. Anishka Gupta & Mr. Nishank Vashistha, AdvsFor Respondent: Mr. R. Ramachandran, Adv
AI SummaryAllowed

Held

The Court held that the services rendered by the petitioner were not intermediary services and qualified as export of services. The place of supply was determined by the location of the recipient, which was outside India.

Facts

The petitioner claimed a refund of unutilized Input Tax Credit (ITC) for exported services. The Adjudicating Authority allowed the refund, but the Appellate Authority reversed this decision, classifying the services as intermediary services not qualifying for export. The petitioner challenged this reversal.

Key Issues

Whether the services rendered by the petitioner qualify as 'export of services' under the IGST Act, and if they are intermediary services.

Sections Cited

Section 13(8), Section 2(6)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 4402/2023 Page 1 of 4 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4402/2023 ERNST AND YOUNG LIMITED ..... Petitioner Through: Mr. Kamal Sawhney, Mr. Anishka Gupta & Mr. Nishank Vashistha, Advs. Versus ADDITIONAL COMMISSIONER CGST APPEALS-II DELHI & ANR. ..... Respondents Through: Mr. R. Ramachandran, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

19.04.

2023

1.

The petitioner has filed the present petition, inter alia, impugning an order dated 24.02.2023 passed by the Additional Commissioner, CGST (Appeals-II), Delhi, whereby the Revenue’s appeal against an Order-in-Original dated 17.05.2022 was allowed. By the said Order-in-Original dated 17.05.2022, the Adjudicating Authority had allowed the petitioner’s claim for refund of unutilized Input Tax Credit (ITC).

2.

The petitioner, by an application dated 21.03.2022, applied for refund of ITC for services exported during the period April, 2020 to March, 2021. 3. The Adjudicating Authority considered the said application and by the Order-in-Original dated 17.05.2022 allowed the petitioner’s claim for refund of ITC and sanc

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