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Condition impossible to meet with cannot lead to denial of export rebate
Case Law Details
- Case Name
- Wipro Limited Vs Union of India (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Wipro Ltd.
versus
Union of India
CEAC NO. 16 OF 2012
Date of Pronouncement – 13.02.2013
JUDGMENT
R.V. Easwar, J.
This is an appeal by Wipro Ltd., which was formerly known as Wipro BPO Solutions. It was at the material time engaged in the rendering of IT-enabled services such as technical support services, back-office services, customer-care services etc. to its various clients all of whom were situated outside India, i.e., in UK, USA and Australia.
2. The appeal arises out of the order passed by the Central Excise & Service Tax Appellate Tribunal ...
