COMMISSIONER OF INTERNAL REVENUE v. DEUTSCHE KNOWLEDGE SERVICES, PTE. LTD.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 1815 REVENUE, (CTA Case No. 8 0 65) Pe titione r, -ve rs u s- DEUTSCHE KNOWLEDGE SERVICES, PTE. LTD., Responde nt. X- - - - - - - - - - - - - - - - - - - - - - - X DEUTSCHE KNOWLEDGE CTA EB NO. 1816 SERVICES, PTE. LTD., (CTA Case No. 8065) Pe titione r, Present: -ve rsus - DEL ROSARIO, P.J. ) CASTANEDA, JR. , UY, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ. COMMISSIONER OF INTERNAL Promulgated: Respon~e_n~. REVENU_E_, _____________ ___NOO_V_N_1_1-r20:2l0f __<,:( }6=7-'j,_. R E s0 LuT I X- - - - - MANAHAN, J .: This resolves the Motion for Recons ideration (Re: Decision promulgate d 03 January 2020) 1 filed by the Commissioner of Internal Revenue (CIR) on January 20, 2020. Deutsche Knowledge S ervices, Pte. Ltd. (DKS), despite notice and extensions granted, 2 failed to file its comment/ opposition. 3 I Rollo, pp. 172- 179. 2 l?ollo, pp. 18 1- 182 a n d 19 1- 193. 3 Rollo, Recor ds Verifica t ion dated J u ly 22, 2020, p . 194.

RESOLUTION CTA EB Nos. \8\5 and \8\6 (CTA Case No. 8065) Page 2 of3 Thus, on September 3, 2020, the CIR's Motion was deemed submitted for resolution.4 The CIR assails the Decision of this Court dated January 3, 2020, affirming the partial grant of DKS' claim for refund in the reduced amount of Php3,956,213.61, representing DKS' unutilized excess input VAT attributable to zero-rated sales for the first quarter of calendar year 2008. The assailed Decision, in its dispositive portion, stated: WHEREFORE, the Petitions for Review filed by the CIR, docketed as CTA EB No. 1815, and filed by OKS, docketed as CTA EB No. 1816, arc both DENIED for lack of merit. Accordingly, the Decision dated September 20, 2017 and Resolution dated March 1, 2018, rendered in CTA Case No. 8065 are AFFIRMED.5 The CIR argues that the Court erred in ruling that DKS' input tax in the amount of Php3,956,213.61 is entirely attributable to DKS' zero-rated sales. The CIR argues that for input tax to be creditable, it must come from purchases of goods that form part of the finished product/ services of the taxpayer or it must be directly used in the chain of production. The CIR also urges the Court to take a second look and reconsider the findings that DKS' claimed input VAT remained unutilized despite being carried over to the succeeding periods. The CIR's arguments raised herein are a mere rehash of issues which have already been exhaustively discussed and resolved by the Court in Division and affirmed in the assailed Decision. In Madeleine Mendoza-Ong v. Han. Sandiganbayan and People of the Philippines, 6 the Supreme Court ruled that courts need not tackle those rehashed or reiterated arguments because it will be useless to reiterate itself. The Supreme Court stated: Concerning the ground abovccitcd, the Court notes that the motion contains merely a reiteration or rehash of arguments already submitted to the Court and found to be without merit. Petitioner fails to raise any new and substantial arguments, and no cogent reason exists to 4 Minute Resolution dated September 3, 2020. ' Rollo, Decision dated January 3, 2020, p. 170. '' G.R. Nos. 146368-69, October 18, 2004.

RESOLUTION CTA EB Nos. 1815 and 1816 (CTA Case No. 8065) Page 3 of3 warrant a reconsideration of the Court's Resolution. It would be a useless ritual for the Court to reiterate itself. (Emphasis supplied) WHEREFORE, the Motion for Reconsideration (Re: Decision promulgated 03 January 2020) 7 filed by the Commissioner of Internal Revenue on January 20, 2020 is DENIED for lack of merit. SO ORDERED. ~T.~ CATHERINE T. MANAHAN Associate Justice WE CONCUR: Presiding Justice ~a..-u� z::c. a.t--~, ~ J6ANITO C. CASTANEDA, JR: Associate Justice ER~AP.UY Associate Justice ~-~~ MA. BELEN M. RINGPIS-LIBAN AssN::iate Justice JEAN MARIJ)Y~c~o-� (On Leave) MARIA ROWENA MODESTO-SAN PEDRO Associate Justice 7 Rollo, pp. 172-179.