𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "BlackBerry India’s services were promotional and marketing in nature, not intermediary services. Refund of unutilised CENVAT Credit is therefore allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: BlackBerry India Private Limited. 𝗜𝘀𝘀𝘂𝗲: Whether BlackBerry India’s services qualify as intermediary services, impacting its eligibility for CENVAT refund. 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱: Promotional and marketing services for BlackBerry Singapore, which were exported.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court affirmed that BlackBerry India independently provided promotional and marketing services to BlackBerry Singapore, without facilitating services from a third supplier, disqualifying it as an intermediary. Citing CBIC Circular (dated 20.09.2021), the Court supported CESTAT’s ruling and rejected the department’s appeal. Refund of unutilised CENVAT Credit was allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: Pr. Commissioner Central Excise and CGST – Delhi South vs BlackBerry India Private Limited 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 July 2023 📜 This ruling clarifies that independent marketing services are not intermediary, thus eligible for export tax benefits.