No relief: input services for output services and New Technology Centre not covered by Notification No.3/2011-CE (NT)

SC dismissed the special leave petitions and declined to interfere with the CESTAT and HC findings that input services used for providing output services and for setting up a New Technology Centre did not warrant interference. The court left undisturbed the impugned judgments/orders regarding the scope of "input service" and the effect of Notification No.3/2011-CE (NT) dated 01.03.2011, thereby denying relief to the petitioner.

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On hearing counsel, the Court "Delay condoned." The Court stated: "We are not inclined to interfere with the impugned judgments/orders; hence, the special leave petitions are dismissed." The ruling disposes of the special leave petitions against the impugned judgments/orders and directs that "Pending application(s), if any, shall stand disposed of." The order reflects a refusal to grant relief by way of special leave, affirms the underlying decisions for the purposes of these proceedings, and concludes all interlocutory matters tied to the petitions. Procedural relief was limited to condonation of delay without substantive interference in the merits of the impugned judgments/orders.

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