#itc refund litigation.

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Refund rejection quashed and matter remanded as classification of services as “intermediary” was held unsustainable for lack of analysis and for going beyond the Show Cause Notice

Case Summary — McDonald’s India Pvt. Ltd. v. Additional Commissioner, CGST Appeals-II, Delhi & Anr., Delhi High Court, W.P.(C) 11430/2022, Decided on 18.05.2023 (Issue: Refund of ITC on Zero-Rated Services – Intermediary Classification) Case Details Case Title: M/s McDonald’s India Pvt. Ltd. v. Additional Commissioner, CGST Appeals-II, Delhi & Anr. Court: Delhi High Court Petition No.:…

Refund rejection quashed and matter remanded as classification of services as “intermediary” was held unsustainable for lack of analysis and for going beyond the Show Cause Notice