Refund on input services

This discussion explores the eligibility of Input Tax Credit (ITC) on input services for refunds. It highlights that refunds are typically only allowed under inverted duty structures or for exports. Recent Supreme Court judgments have clarified that refunds are not permitted on input services under the inverted duty structure rule 89(5). The conversation then delves into whether this ruling also impacts rule 89(4) concerning the export of services, with or without tax payment.