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2016 (12) TMI 167 - HC - Service TaxValidity of part of the order of settlement commission - Irregular credit taken on ineligible input services - Irregular credit taken on common input services - health and fitness service - business auxillary service - principles of natural justice - Held that: - First and foremost what is to be borne in mine is that the petitioner cannot selectively accept the portion of the order passed by the Settlement Commission and dispute correctness of the other portions of the order which in the opinion of the petitioner is not fully favourable. The petitioner had full and effective opportunity before the Commission and it is on their own volition they had approached the Commission and filed an application for settlement of the case. Unless and until the petitioner is able to establish total non-application of mind or perversity in the approach of the Commission or when there is violation of principles of natural justice, the question of examining the correctness of the proceedings of the Commission in exercise of writ petition cannot be made. However, in this writ petition there is no challenge to the impugned order on these grounds. Hence, for the above reasons, the writ petition is liable to be dismissed. Accordingly, the writ petition is dismissed.
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