- 1 - NC: 2025:KHC:4200-DB CEA No. 50 of 2021 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. 50 OF 2021 BETWEEN: THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE (FORMERLY THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I, COMMISSIONERATE) P.B NO.5400, C.R. BUILDINGS, QUEENS ROAD, BANGALORE-560 001. …APPELLANT (BY SRI. JEEVAN J NEERALGI., ADVOCATE) AND: BHARATI AIRTEL LTD., NO.55, DIVYASHREE TOWERS, BANNERGHATTA MAIN ROAD, BENGALURU-560 029. …RESPONDENT (BY SRI. BIPIN UPADHYAY., ADVOCATE FOR SRI. BHARGAVA D BHAT.,ADVOCATE) THIS CEA/CENTRAL EXCISE APPEAL UNDER SEC.35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 06.04.2021 PASSED IN FINAL ORDER NO.A/20098/2021 PRAYING TO A) ALLOW THE APPEAL OF THE APPELLANT AND DECIDE QUESTIONS OF LAW AS FRAMED ABOVE IN FAVOUR OF THE APPELLANT AND ETC., THIS CEA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4200-DB CEA No. 50 of 2021 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) It is unanimously submitted at the Bar that the questions framed by the Revenue are answered in the negative and in favour of the Assessee vide M/S BHARTI AIRTEL LTD VS. COMMISSIONER OF CENTRAL EXCISE, PUNE, (2024) 132 GSTR 404. In view of the above, this appeal is dismissed. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 33