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TMI Blog2020 (8) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. Vs Commissioner of Central Excise State Taxes., Banglore-LTU, [ 2019 (1) TMI 975 - CESTAT BANGALORE ]. Consequent upon the request of the appellant, this authority remanded the case back to its original Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ruling sought to be appealed against is communicated to the applicant. The appellant requested for the condonation of delay citing the special circumstances that led to lockdown due to Covid-19. The appeal is considered and the delay is condoned by this authority in exercise of the powers contained in proviso to subsection 2 of Section 100 of the Central Goods and Services Tax Act 2017 and the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged DKV Enterprises Pvt Ltd as it's authorized non-exclusive consultant for sale of it's products to the HPCL Visakha Refinery, the CPCL Chennai Refinery and the IOCL. Barauni Refinery (herein after the Territory ) reserving unto itself and its affiliates the right to sell the products directly in the territory or through other consultants and distributors. Query raised by the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative Sri KVJLN Sastry, Advocate attended through web conference and reiterated the written submission. The appellant submits that the Advance Ruling authority has misinterpreted the nature of service and came to conclusion that the service provided by the applicant is not an export. Moreover a request was made by the appellant to remand back the case to its original authority in light o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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