Refund u/r 5 of CCR, 2004 admissible as services provided are not intermediary service

Blackberry India Private Limited Vs Commissioner of Central Tax/Excise (CESTAT Delhi) CESTAT Delhi held that appellant is not involved in the arrangement/ facilitation of the supply of service and hence the appellant is not intermediary. The service provided by the appellant qualify for export and accordingly refund admissible under rule 5 of the Cenvat Credit Rules, 2004 Facts- This appeal has been filed by M/s. Blackberry India Pvt. Ltd. (formerly known as Research in Motion India Private Limited) to assail the order dated 18.08.2021 passed by the Commissioner (Appeals-II) Central Tax/Excise...