Vodafone Idea Limited Vs Union of India
Date: February 4, 2025
Subject Matter
Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"
Summary
In a recent ruling, the Bombay High Court favored Vodafone Idea Limited by setting aside four orders issued by the Additional Commissioner (Appeals)-II, CGST & Central Excise, Mumbai. Vodafone challenged these orders, raising issues related to th…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The Petitioners have challenged four orders passed by the 5 th Respondent (Additional Commissioner [Appeals]-II) CGST & Central Excise, Mumbai dated 18 th March, 2024 (Exhibit J1), 29 th February, 2024 (Exhibit J2), 29 th February, 2024 (Exhibit J3) and 1 st March 2024 (Exhibit J4). The Petitioners have also made the Goods and…