Pr. Commissioner, Central Excise And CGST-Delhi South vs. Blackberry INDIA Private Limited

SERTA/7/2023HC DelhiGSTCNR DLHC01025492202312 July 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN11 pages

For Petitioner: Mr. AkshayAmritanshu, Senior Standing Counsel, CBIC with Mr. Ashutosh Jain and Mr. Samyak Jain, AdvsFor Respondent: CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J. 1. The Revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act...

AI SummaryDismissed

Held

The Court held that BlackBerry India was not an intermediary as it provided services on its own account, not merely arranging or facilitating. The Court also found the Revenue's interpretation of export of services rules to be erroneous.

Facts

BlackBerry India sought a refund of unutilised CENVAT credit for services provided to BlackBerry Singapore. The Revenue contended that BlackBerry India acted as an intermediary, making the services taxable in India and ineligible for export benefits.

Key Issues

Whether BlackBerry India's services to BlackBerry Singapore qualified as intermediary services, and whether these services were eligible for export benefits.

Sections Cited

Section 65(19), Section 65(105)(zzb), Rule 2(f), Rule 3(1), Rule 9

AI-generated summary — verify with the full judgment below

SERTA 7/2023 $~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Date of Decision: 12.07.2023 + SERTA 7/2023 and CM Nos. 34149/202 & 34150/2023

PR. COMMISSIONER, CENTRAL EXCISE AND CGST-DELHI SOUTH

..... Appellant Through: Mr. AkshayAmritanshu, Senior Standing Counsel, CBIC with Mr. Ashutosh Jain and Mr. Samyak Jain, Advs.

versus

BLACKBERRY INDIA PRIVATE LIMITED

..... Respondent

Through:

CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

VIBHU BAKHRU, J.

The Revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 impugning the final order1 dated 07.12.2022 (hereafter ‘the impugned order’) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter ‘the CESTAT’).

In terms of the impugned order, the learned CESTAT had 1 Final Oder No.ST/A/51150/2022- in Service Tax Appeal No. 50281/2022 captioned Blackberry India Private Limited v. Commissioner of Central Tax / Excise. Signing Date:17.07.2023 Signatu

The judgment continues below.

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