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2023 (5) TMI 73 - DELHI HIGH COURTRefund of unutilized Input Tax Credit (ITC) - Export of services or not - petitioner is an Indian branch of Ernst & Young Ltd. (EYLUK) and is providing professional services in India on behalf of EYLUK - intermediary service or not - period April, 2020 to March, 2021 - HELD THAT:- This Court in a recent judgment M/S. ERNST AND YOUNG LIMITED VERSUS ADDITIONAL COMMISSIONER, CGST APPEALS -II, DELHI AND ANR. [2023 (3) TMI 1117 - DELHI HIGH COURT] filed by the present petitioner in relation to the same services for the period December, 2017 to March, 2020, had held that There is no dispute that the recipient of Services – that is EY Entities – are located outside India. Thus, indisputably, the Services provided by the petitioner would fall within the scope of the definition of the term ‘export of service’ under Section 2(6) of the IGST Act. It is not disputed that the decision rendered by this Court is fully applicable to the facts of the present case. This Court while considering ERNST AND YOUNG LIMITED, has categorically held that in terms of Section 13(8) of the IGST Act the services rendered by the petitioner are not intermediary services and the same are required to be determined on the basis of the location of the recipient of the services. Recipient of the services in the present case is admittedly outside India and the professional services rendered by the petitioner would fall within the scope of definition of export of services under Section 2(6) of the IGST Act. The impugned order is set aside - petition allowed.
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