2025 (1) TMI 1618 - SCH - Central Excise

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 ... Input Tax Credit - input services or not - input services were used for providing output services - whether the term 'setting up' has been specifically excluded from the definition of input service, with effect from 01.04.2011, vide Notification No.3/2011-CE (NT) dated 01.03.2011 - services used for setting up of New Technology Centre - it was held by High Court that 'Having heard the learned Standing Counsel for the CESTAT and the learned Advocate for assessee, we find no error in the findings recorded by the CESTAT.' HELD THAT:- It is not inclined to interfere with the impugned judgments/orders; hence, the special leave petitions are dismissed. 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.