M/S. Bharat Sanchar Nigam LTD. vs. The Commissioner Of Central Tax

Facts

The appellant, M/s. Bharat Sanchar Nigam Ltd., filed a Central Excise Appeal before the High Court of Karnataka. The appeal was against the Final Order No. 20991/2018 dated July 24, 2018, passed by the Customs Excise Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bengaluru. The respondent is the Commissioner of Central Tax, GST Commissionerate, Bengaluru East. The appeal challenges the CESTAT's order and seeks to set it aside, praying for consequential relief. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter reached the High Court after an order from the CESTAT.

Held

The Court held that the substantial questions of law framed in the appeal should be answered in favour of the Assessee (M/s. Bharat Sanchar Nigam Ltd.) and against the Revenue. This decision was based on the Apex Court's ruling in M/s. Bharti Airtel Ltd. vs. Commissioner of Central Excise, Pune, (2024) 132 GSTR 404. Consequently, the High Court allowed the appeal. The impugned order of the Tribunal (CESTAT) was set aside. The Court directed that costs be made easy. No specific issue was expressly left undecided.

Key Issues

The Court had to decide the substantial questions of law framed in the appeal. These questions are numbered 21.1 to 21.4 in the appeal document, though not detailed in the provided text. The core issue appears to be whether the CESTAT's order was legally sound. The appellant argued that the substantial questions of law should be answered in their favour and against the Revenue. The appellant relied on the decision of the Apex Court in M/s. Bharti Airtel Ltd. vs. Commissioner of Central Excise, Pune, (2024) 132 GSTR 404. The judgment does not record specific arguments from the Revenue's side, but it implies that the Revenue contested the appellant's position.