2018 (9) TMI 1475

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..... fund of unutilized tax credit in respect of tax paid on input services - Held that:- We are inclined to issue Notice returnable on 10.10.2018 - there shall be ad-interim relief as prayed for in para 17(D) meaning thereby the impugned demand notice dated 21.6.2018 and its operation and implementation is stayed hereby. - R/SPECIAL CIVIL APPLICATION NO. 14155 of 2018 - - - Dated:- 18-9-2018 - MR. .....

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..... ia and provisions of the Central and Service Tax Act, 2017, our attention is invited to Sections 53, 54 of Chapter XI pertaining to Refund of the Act, 2017 and specifically sub-section (3) (ii) along with un-numbered proviso of the very section in juxtaposition to definition of input , input services , input tax , input tax credit respectively under Sections 2 (59) (60) (62) and (63) of the .....

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