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2023 (9) TMI 1129 - DELHI HIGH COURTRefund of unutilised Input Tax Credit (ITC) - exports without the payment of taxes - POPOS Rules - intermediary services - rejection on the ground that the services provided by the petitioner were that of an intermediary and thus, the place of services was not located in India - HELD THAT:- Prima facie, the said controversy is covered by the decisions rendered by this Court in M/S. ERNST AND YOUNG LIMITED VERSUS ADDITIONAL COMMISSIONER, CGST APPEALS -II, DELHI AND ANR. [2023 (3) TMI 1117 - DELHI HIGH COURT] and in M/S. MCDONALDS INDIA PVT. LTD. VERSUS ADDITIONAL COMMISSIONER, CGST APPEALS - II, DELHI & ANR. [2023 (5) TMI 1123 - DELHI HIGH COURT]. The exact nature of the services provided are required to be examined in the light of the aforementioned decisions, to ascertain whether the services rendered by the petitioner are for facilitating or for arranging the principal services. The petitioner’s application for refund is restored to the Adjudicating Authority for consideration afresh. The Adjudicating Authority shall pass an appropriate order after hearing the parties, as expeditiously as possible and preferably within a period of eight weeks from today. Petition disposed off.
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