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2018 (9) TMI 1983 - HC - Service TaxCENVAT Credit - establishments of the Petition No.1 or not - consulting engineering services rendered outside India by the Petition No.1 to any other subsidiary of Linde AG or holding company - Export of Services - proportionate reversal of Credit under Rule 6A of the STR - it is submitted that action of the respondent in issuing show cause notice is without jurisdiction and contrary to the provisions of Rule 6A of Sales Tax Rules read with Section 65B (44) of the Act - HELD THAT:- Issue NOTICE returnable on 27th September 2018. Meanwhile, there shall be ad-interim relief in terms of paragraph 9 (b) of the petition.
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