9911796707
TMI Blog2014 (10) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... hotra ORDER P.C. 1. By this writ petition under Article 226 of the Constitution of India, the petitioner is seeking a direction to respondent No.2 to permit it to credit their cenvat credit account to the extent of Rs. 79,92,56,619/- earlier paid by the petitioner. 2. The petitioner does the business of providing tele-communication network. The petitioner is engaged in providing business auxil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that is pending. In the light of the order passed by this Court, a consolidated return of service tax liability was filed and a sum of Rs. 79,92,56,619/- being the liability of service tax dues of M/s. CNIL from October, 2010 to March, 2012 was paid. 3. Later on, the petitioner was advised that though this Court has sanctioned the scheme of merger, the Madras High Court is yet to sanction it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tset, Mr.Jetly, learned counsel appearing on behalf of the respondents raised objection to the maintainability of this writ petition. Firstly, on the ground that what the petitioner had filed was only a representation and not a refund application. All that the authorities had advised the petitioner is to file an appropriate and proper application for refund or credit of service tax paid and to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout Annexure-A is that it is a communication and not a order under the Act. Therefore, his writ petition is maintainable. 7. We have considered these contentions and what we find is that once this Court has directed that the representation made by the petitioner to the authorities praying for refund or credit in the cenvat credit account be considered and a speaking order be passed thereon after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund Application. (b) It is appealable to Customs, Excise & Service Tax Appellate Tribunal, who shall now allow the petitioner to proceed with the appeal filed before it in accordance with law. In the event the appeal is not existing on its file, the petitioner may be permitted to file a fresh appeal challenging the communication / order dated 7th March, 2014 by treating it as a order on the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
