TMI Blog2014 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereunder as illegal, void ab initio and unconstitutional. The respondent has filed a detailed statement of objections denying the averments made in the petition. The respondent has as also filed I.A.I/2011 seeking for vacating of stay granted by this court on September 7, 2011. I have heard the arguments of Sri Abhinav R., learned counsel appearing for petitioner, Sri. Jeevan J. Neeralagi, learned panel counsel appearing for R2 and R3 and Sri. B. Pramod, learned panel counsel appearing for R1. Similar contentions had been raised in the W.P.No. 41125 of 2010 (Vir Retail Private Limited v. Union of India [2014] 71 VST 344 (Karn)) and other connected matters filed by similarly placed persons. Co-ordinate Bench of this court after examini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having not been considered petitioner is entitled for the same. Per contra, Sri Jeevan J. Neeralagi, learned counsel appearing for Revenue would contend that amounts in respect of which the petitioner is not entitled for Cenvat credit has also been included in the claim made before the authorities and this aspect has been taken note of by the authorities and Cenvat credit in respect of ineligible credits has not been allowed and as such question of granting Cenvat credit on ineligible credits having been claimed by the petitioner does not deserve to be allowed. Parties have produced voluminous documents. The petitioner has claimed Cenvat credit in respect of certain amounts. Learned counsel contends that authorities were required to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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