Promotional Support Services Are Not Intermediary Services: CESTAT Chandigarh

Airbnb India Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Chandigarh) The appeal before CESTAT Chandigarh challenged the Order-in-Appeal dated 28.02.2020, which upheld rejection of the appellant’s refund claim of ₹3,25,50,445 for the period April 2017 to June 2017. The refund of unutilized CENVAT credit claimed under Rule 5 of the CENVAT Credit Rules, 2004 was denied on the ground that the promotional and marketing support services rendered by the appellant to M/s Airbnb Ireland were intermediary services and, therefore, not export of services. The appellant submi...