Delhi HC Allowed GST ITC Refund as Services Not Intermediary but Exported

Ernst And Young Limited Vs Additional Commissioner (Delhi High Court) The Delhi High Court considered a writ petition challenging an appellate order that upheld rejection of refund claims for accumulated input tax credit (ITC) arising from export of services for the period December 2017 to March 2020. The petitioner, an Indian branch office of a UK-incorporated entity, had provided professional consultancy and advisory services to overseas group entities under arm’s length service agreements and received consideration in convertible foreign exchange. Refund claims were denied by the adjudica...