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. Blackbe

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