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2022 (12) TMI 723 - HC - Service TaxRefund of unutilized input tax credit - export of services - intermediary services or not - judicial discipline - period of October, 2015 to December, 2016 and January, 2017 to June, 2017 - HELD THAT:- A plain reading of the impugned order indicates that the learned Assistant Commissioner rejected the petitioner’s claim by questioning the decision of the learned Commissioner (Appeals) to allow the petitioner’s appeal and reject the Revenue’s appeals. The learned Assistant Commissioner held that the learned Commissioner (Appeals) has erred in following the decision of this Court in VERIZON COMMUNICATION INDIA PVT. LTD. VERSUS ASSISTANT COMMISSIONER, SERVICE TAX, DELHI III, DIVISION-XIV & ANR. [2017 (9) TMI 632 - DELHI HIGH COURT], on the ground that the Special Leave Petition against the said decision is pending before the Supreme Court. The impugned order has been passed in complete disregard of the judicial discipline. It is, ex facie, apparent that the learned Assistant Commissioner has attempted to overreach the orders passed by the superior authority - Since the respondent was seeking to defend the impugned order, this Court had called upon Mr. Raghupathy Ramachandran, Senior Standing Counsel, Central Board of Indirect Taxes and Customs (CBIC), to also file written submissions even though he was not appearing in the present petition. He has fairly submitted that the impugned order, which proceeds on the basis that the petitioner is a provider of intermediary services, is incorrect and it is not open for the Revenue to take this stand. The Revenue would necessarily have to wait for the outcome of the appeals preferred by the learned CESTAT (which have since been dismissed as well). The learned counsel appearing for the respondent fairly states that the impugned order be set aside - Petition allowed.
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