TMI Blog2018 (9) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (10) TMI 514 - DELHI HIGH COURT], where it was held that As per Rule 6, it is the date when the amount is credited/debited that is relevant and not the fact that the amount remains in the books. Any contrary interpretation would result in the provision being made retrospective, which was not the intention - appeal disposed off. - ST/MISC/41138/2017 & ST/9/2012 - FINAL ORDER NO. 41916/2018 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards import of technical services as on 10.05.2008. The impugned order dated 08.12.2011 demanded an amount of ₹ 53,21,408/- with interest on this score and also imposed penalty. 2. We find ourselves in agreement with the Ld. Counsel s assertion that the issue now stands settled by various judgments that the said amendment would only operate retrospectively. The reliance of the Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Chennai 600 035. Accordingly, the miscellaneous application is allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to The Commissioner of GST Central Excise, Chennai South Commissionerate. 7. Appeal disposed of in above terms. The miscellaneous application for change of cause title also stands disposed of. (Order dictated and pronounced in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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