- 1 - NC: 2025:KHC:4198-DB CEA No. 5 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CENTRAL EXCISE APPEAL NO. 5 OF 2019 BETWEEN: M/S. BHARAT SANCHAR NIGAM LTD., MOBILE SERVICES, 4TH FLOOR, ANNEX BUILDING, KARNATAKA TELECOM CIRCLE, NO.1, S.V.ROAD, HALASUR, BENGALURU-560 008. …APPELLANT (BY SRI. ANIL KUMAR B.,ADVOCATE) AND: THE COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST COMMISSIONERATE, 4TH FLOOR, T.T.M.C/B.M.T.C. BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071. …RESPONDENT (BY SRI.NIKHIL KURGOD.,ADVOCATE) THIS CEA/CENTRAL EXCISE APPEAL UNDER SEC.35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 24.07.2018 PASSED IN FINAL ORDER NO.20991/2018 IN APPEAL NO.ST/956/2010-DB, PRAYING TO A) DECIDE THE SUBSTANTIAL QUESTIONS OF LAW MENTIONED IN PARAGRAPH NOS.21.1 TO 21.4 ABOVE AND B) SET ASIDE THE FINAL ORDER NO.20991/2018 IN APPEAL NO.ST/956/2010-DB ORDER DATED:24.07.2018 PASSED BY THE CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU AND ALLOW THE APPEAL WITH CONSEQUENTIAL RELIEF AND ETC., Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4198-DB CEA No. 5 of 2019 THIS CEA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The Substantial Questions of Law framed in the appeal are to be answered in favour of the Assessee and against the Revenue in view of the decision of Apex Court in M/S BHARTI AIRTEL LTD VS. COMMISSIONER OF CENTRAL EXCISE, PUNE, (2024) 132 GSTR 404. In the above circumstances, this appeal is allowed; impugned order of the Tribunal is set at naught, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 0