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2014 (10) TMI 163 - KARNATAKA HIGH COURTRenting of immovable property - Constitutional validity of section 75(5)(h) and section 76 of the Finance Act, 2010 - Held that:- Similar issue has been dealt with in Vir Retail Private Limited v. Union of India [2013 (9) TMI 789 - KARNATAKA HIGH COURT] - The learned counsel appearing for the respondent/Revenue does not dispute this fact. Said directions issued would equally apply to the petitioner herein and accordingly this writ petition is also disposed of by hold ing that subject to decision of the apex court and reserving liberty to petitioner to make necessary application to recall the order if any pursuant to decision of the apex court. Demand relating to cenvat credit - Held that:- Parties have produced voluminous documents. The petitioner has claimed Cenvat credit in respect of certain amounts. Learned counsel contends that authorities were required to consider the same which is seriously disputed by learned counsel appearing for Revenue. In that view of the matter it would be appropriate to direct the petitioner to appear before the Commissioner of Service tax (second respondent) herein and put forth its claim if any seeking for entitlement of Cenvat credit and in turn second respondent shall examine the claim of the petitioner under all heads and pass orders on merits and in accordance with law. It is made clear that no view is expressed with regard to merits of the claim made by the petitioner in so far as the entitlement of Cenvat credit by it. Same is kept open. The petitioner shall appear before the second respondent on June 24, 2013 without waiting for any further notice. Second respondent shall consider the claim on the merits and second respondent is at liberty to examine all the issues and pass orders thereon - Matter remanded back.
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