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2013 (9) TMI 860 - CESTAT NEW DELHIInput services - provisions of rule 9(1)(b) read with Explanation under CCR - Held that:- admittedly covered by the decision of the Tribunal in the case of JSW Steel Ltd. v. CCE [2008 (9) TMI 74 - CESTAT, CHENNAI] - Commissioner has acted contrary to well settled law, which provides that till and until the order passed by the higher authority is set aside, the same is always binding upon the lower authorities. Mere filing of appeal against the order of the Tribunal does not result in stay of the order passed by the Tribunal. It does not empower the Commissioner to ignore the order of the Tribunal unless the order of the Tribunal is set aside by the High Court or Supreme Court or the Commissioner is able to lawfully distinguish such order of the Tribunal; the Commissioner has no option than to follow such order of the Tribunal - Decided in favour of assessee. Notice issued to Commissioner requiring him to explain as to why the necessary action to initiate contempt proceedings should not be taken by the Tribunal in this matter.
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