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CIR vs. Vestas Services Philippines

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. VESTAS SERVICES PHILIPPINES, INC., RESPONDENTS.

G.R. No. 255085 | 2023-03-29

D E C I S I O N
 
HERNANDO, J.:
 
This is an appeal[1] by the Commissioner of Internal Revenue (CIR), through the Office of the Solicitor General, seeking to reverse and set aside the July 20, 2020 Decision[2] and the November 24, 2020 Resolution[3] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 2007, which affirmed the Amended Decision[4] dated August 31, 2018 and the Resolution[5] dated December 17, 2018 of the CTA Division in CTA Case No. 8888. The CTA Division partially granted Vestas Services Philippines, Inc.'s (VSPI) claim for refund or issuance of a tax credit certificate in the...