Gujarat HC held that Explanation (a) to Rule 89(5) which denies the refund of “unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3) of the CGST Act.Thus the Net ITC should mean “input tax credit” availed on “inputs” and “input services” both for the purpose of calculation of the refund.