Review petition dismissed; input services used to provide output services, including New Technology Centre setup, not covered by notification amendments

The HC dismissed the review petition, finding no error in the CESTAT's determination that input services used in providing output services - including services for setting up a New Technology Centre - did not warrant interference. The court upheld the earlier findings and concluded there was no basis to disturb the order dated December 1, 2022, thus rejecting the challenge to the treatment of such services under the applicable notification amendments.

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The court held that there is "no error apparent on the face of the record" warranting review of the order dated December 1, 2022 in Central Excise Appeal No. 16/2022, and accordingly dismissed the review petition. As a consequence of dismissal, all pending interlocutory applications arising from the petition "do not survive for consideration" and are disposed of. The court awarded "No cost." The decision is confined to the correctness of the earlier order and does not entertain further review on the record presented.

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