Case LawWrit Petition No. 14011 Of 2024
Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- September 16, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act
Export Of ServicesIntermediaryRefund
Summary
The petitioner, M/s. Amazon Development Centre India Private Limited, challenged an Order-in-Appeal that rejected their claim for a refund of accumulated Input Tax Credit (ITC) for two periods, totaling ₹3,25,59,406. The rejection was based on the ta…