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TMI Blog2023 (1) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... application, with the consent of both sides, the appeals itself are taken up for disposal. 2. Briefly stated the facts of the case are that the appellants are engaged in providing taxable output services and due to export services rendered by the appellant, cenvat credit availed on various input services get accumulated. Consequently, they filed cash refund claims of accumulated cenvat credit during the relevant period under Rule 5 of the CENVAT Credit Rules, 2004 (CCR for short) read with Notification No. 27/2012-CE(NT) dt. 18/06/2012. A part of the refund claim amounting to Rs. 5,55,043/- for the period October 2016 to December 2016 and Rs. 3,42,578/- for the period January 2017 to March 2017 were rejected under the respective orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of principal and agent or employer and employee; also services were not rendered by a tri-partite agreement involving three persons; hence the services are not in the nature of intermediary service. She submits that in the said judgment, it is clearly laid down that there should be minimum three parties and two distinct supplies, one between two principals and ancillary supply which is in the nature of facilitating or arranging the main supply between the two principals; thirdly, intermediary services provider to have the character of agent, broker or any similar person; it does not include a person who supplies such goods or services or both or securities on his own account. Further she has submitted that the circular issued under GST reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erization, product application, technical and other consulting to customers in the territory, all in accordance with MSP's instructions. 3.3. Marketing and Technical Staff: Maintain at its own expense a sufficient and adequately trained marketing and technical organisation capable of providing the services required to comply with the terms of this agreement in the territory in accordance with MSP's instructions. 3.4. Market analysis: Provide the territory market data at MSP's request, including but not limited to call reports, general customer inquiries as outlined in Section 3.2 above, customer identities, pricing information and other information relating to the actual and potential market for the products in the territory. 3.5. Coo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a principal-to-principal basis. Further, the appellant does not have any authority to represent or bind Blackberry Singapore, which further supports the fact that the appellant is not an agent of Blackberry Singapore and, therefore, is not an intermediary; (iii) The appellant is not engaged in facilitating any supply between Blackberry Singapore and its Customers. The Agreement is only between the appellant and Blackberry Singapore wherein the appellant is providing the aforesaid services to Blackberry Singapore. The customers of Blackberry Singapore are not a part of the contract and the appellant at no point in time is involved in providing any service to the customers of Blackberry Singapore. The appellant does not even have any knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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