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TMI Blog2017 (11) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioners; Mr.R.Ravi, learned Standing Counsel for respondents 1 & 2 and Mr.V.Sundareswaran, learned Standing counsel for the 3rd Respondent. By consent on either side, these writ petitions are taken up for final disposal. 2.The 2nd respondent/Indian Oil Corporation established the petroleum retail outlet in the lands in question and appointed the petitioners as Maintenance and Handling Contractors to operate the outlet and an agreement to the said effect was executed. In terms of the agreement, the petitioners were paid the monthly compensation at the rates specified in Clause 28 of the agreement. While so, the petitioners received summons from the 3rd respondent, the Superintendent of GST and Central Excise callin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x invoice. IOC to ensure availment of input service tax credit for Service Tax reimbursed to the Service Provider, wherever eligible, against Service Tax invoice. 4. The petitioners' case is that in terms of the above circular, the applicable service tax charged by the COCO-Operator/Service Provider will be reimbursed by the Indian Oil Corporation at actual against Service Tax Invoice. Therefore, it is submitted that the impugned communications sent by the 2nd respondent violates the Policy Circular issued by the Indian Oil Corporation and therefore, the impugned communications have to be set aside and the Indian Oil Corporation should be directed to deposit the service tax amount to the 3rd respondent. 5.The learned standing counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the above discussion and the concession made before this Court, these Writ Petitions are partly allowed and the impugned communications dated 12.10.2016 26.10.2016 are set aside with a direction to the petitioners to pay service tax as demanded by the 3rd respondent and after payment, produce the invoice to the 2nd respondent for reimbursement, which shall be considered by the 2nd respondent strictly in accordance with Policy Circular No.240-04/2016 dated 20.04.2016. Such consideration shall be made within a period of three weeks from the date on which such application is filed for reimbursement alone with all requisite connections. No costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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