- 1 - NC: 2025:KHC:4197-DB CEA No. 32 of 2018 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. 32 OF 2018 BETWEEN: M/S VODAFONE MOBILE SERVICES LTD (FORMERLY KNOWN AS ‘VODAFONE ESSAR SOUTH LIMITED’), NO.11/1,12/1, MARUTHI INFOTECH CENTRE, KORAMANGALA, INTERMEDIATE RING ROAD, AMAR JYOTHI LAYOUT, BANGALORE-560 071. …APPELLANT (BY SRI. RAVI RAGHAVAN., ADVOCATE AND SRI. SIDDARTH BAVLE., ADVOCATE FOR SRI. SHIVADASS G .,ADVOCATE) AND: COMMISSIONER OF SERVICE TAX NO.16/1, 5TH FLOOR, S.P.COMPLEX, LAL BAGH ROAD,BANGALORE …RESPONDENT (BY SRI.JEEVAN J NEERALGI.,ADVOCATE) THIS CEA / CENTRAL EXCISE APPEAL UNDER SEC.35G OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED 05.02.2018 PASSED IN FINAL ORDER NO. 20060/2018 IN APPEAL NO. ST/1333/2011-DB, PRAYING TO I. ADMIT THE APPEAL FOR CONSIDERATION AND II. DECIDE THE QUESTIONS OF LAW AS FRAMED HEREIN ABOVE IN FAVOUR OF THE APPELLANTS AND CONSEQUENTLY 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:4197-DB CEA No. 32 of 2018 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