J.N. Investments And Trading Company Private Limited v. Additional Director General (Adjudication) New Delhi
$~23 & 24 *
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 25/2025 & CM APPLs.69296-98/2025 J.N. INVESTMENTS AND TRADING COMPANY PRIVATE LIMITED .....Appellant Through:
Mr. Kunal Kapoor, Adv.
versus ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) NEW DELHI .....Respondent Through:
Mr. Shubham Tyagi, SCC, CBIC with Ms. Navruti Ojha, Ms. Anupam Ojha, Mr. Rishabh Chauhan & Mr. Harish Saini, Advs. (9650049869) ~24 + SERTA 26/2025 & CM APPLs.69300-02/2025 VISH WIND INFRASTRUKTURE LLP .....Appellant Through:
Mr. Kunal Kapoor, Adv.
versus ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) NEW DELHI .....Respondent Through:
Mr. Shubham Tyagi, SCC, CBIC with Ms. Navruti Ojha, Ms. Anupam Ojha, Mr. Rishabh Chauhan & Mr. Harish Saini, Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN
O R D E R
% 07.11.2025 1.
This hearing has been done through hybrid mode. 2.
The present appeals have been filed by the Appellants under Section 35G of the Central Excise Act, 1944, inter alia, challenging the impugned The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/11/2025 at 12:37:55
order dated 11th July, 2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Service Tax Appeal No. 52875 of 2019. 3.
The question that arises in the present appeals is whether the services provided by the Appellants constitute 'Business support services' or not, and whether they would be taxable under service tax or not. 4.
At the outset itself, ld. Counsel for the Appellants submits that he seeks to withdraw the present appeals, and avail of his remedy in accordance with law.
5.
Accordingly, the appeals are dismissed as withdrawn, with liberty as prayed for.
PRATHIBA M. SINGH, J.
MADHU JAIN, J.
NOVEMBER 7, 2025 kk/sm The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/11/2025 at 12:37:55