Case LawWrit Petition No. 25357 of 2025
Informatica Business Solutions Private Limited Vs AC, Central Tax
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- December 7, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary
Zero-rated SupplyExport Of ServicesIntermediaryRefund
Summary
The petition is allowed . The High Court set aside the refund rejection order, holding that the petitioner's software development and support services to a foreign parent company do not constitute 'intermediary services'. Consequently, the petitioner…