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2018 (5) TMI 213 - HC - Central ExciseAdjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - Held that: - the respondents shall adjudicate the impugned show cause notice dated 08.02.2012 in respect of the said 37 services. We record Mr. Bansal’s statement that the petitioner will not contend that the appeal, if any, against the decision with respect to the remaining three services is not maintainable on account of the tax effect thereof being less than what is prescribed by any circulars - petition adjourned.
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