TMI Blog2023 (8) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues in a holistic manner and take note of the ratio decidendi which can be culled out in various decisions which have been relied by the appellant, more particularly the decisions which were rendered during the service tax regime. The matter stands remanded back to the 1st respondent - appeal allowed by way of remand. - Chief Justice T. S. Sivagnanam And Justice Hiranmay Bhattacharyya Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah For the Appellant Mr. K.K. Maity Mr. Tapan Bhanja For the CGST Authority Mr. Siddhartha Lahiri Ms. Sarda Sha For Respondent No.4 ORDER 1. This intra-Court appeal filed by the petitioner is directed against an order dated 22nd June, 2023 passed in WPA 12914 of 2023. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal by affirming the order passed by the first respondent. Aggrieved by the said order, the appellant had filed a writ petition since no Tribunal has constituted under the provisions of IGST Act. We firstly need to point out that the manner in which the decisions, which were referred to by the appellant, were not taken note of by the first respondent is incorrect. However, the pari materia and statutes existed in the service tax regime then the authorities inclined to take note of the various decisions and make an analysis of the same and consider their applicability to the facts of the case of the appellant and then arrive at a conclusion. However, this has not been done by the first respondent. 4. The appellant contends that if the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a decision of the Hon'ble Supreme Court in the case of J. B. Boda Co. vs. Central Board of Direct Taxes reported in 2002 TIOL 2578 SC IT wherein it was held that an exporter cannot be denied the benefit of export of service simply on the ground that the payment has been routed through a third party which is also based outside the country. Several other decisions have also relied upon by the appellant and it is submitted that those decisions have not been considered by the first and the second respondent. Further the appellant also places reliance on various judgments under the service tax regime to support his contention that clearly because payment was received in Indian rupees and it cannot be said payment against export has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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