2018 (5) TMI 213

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..... 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 cir .....

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..... ondents, however, claim that they are not bound to adjudicate the show cause notice in view of a circular dated 14.12.1995 which entitles them to place matters in a call book inter-alia on account of the respondents having challenged the judgments of various High Courts before the Supreme Court. The judgments of the High Court striking down the validity of the circular have been challenged by .....

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..... ed that each of the 40 services have to be dealt with separately. In other words, the decision on merits with respect to the three services will not reflect upon the petitioners entitlement to input tax credit in respect of the other 37 services. 4. As notice has been issued by the Supreme Court, we will, at this stage, not decide the issue regarding the validity of the circular. However, ther .....

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