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TMI Blog2021 (1) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Adv. Sri. George Johnson For the Respondents : SC,CBEC- Sri. Sreelal N. Warriar JUDGMENT By this petition, the petitioner has challenged the order dated 22/09/2020 at Ext.P1 to the petition. 2. Heard the learned counsel for the petitioner at sufficient length of time. The learned counsel for the petitioner argued that after introduction of CGST Act, 2017 by virtue of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Pune reported in 2015 (37) S.T.R. 618. 6. It is urged that the security deposit is received towards recovery of damages if any caused to the lease property by the assessee and it is not towards any provision of taxable service. Paragraph 6.1 of the said judgment was pressed into service to demonstrate that there is no provision in the Service Tax Law for giving not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory appeal under Section 86(1) of the Finance Act, 1994 lies before the Customs Excise and Service Tax Appellate Tribunal, Bangalore. 10. In the wake of availability of alternate remedy, this Court can entertain the writ petition in a very limited arena. For entertaining writ petition in the wake of alternate remedy, the petitioner has to demonstrate that the order impugned in the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that despite availability of alternate remedy in filing the appeal, the writ petition needs to be entertained. The writ petition as such is disposed of with liberty to the petitioner to avail alternate remedy. If the petitioner chooses to file statutory appeal, the appellate authority may consider pendency of this writ petition for condonation of delay, if that provision is available in law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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