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TMI Blog2018 (9) TMI 1983X X X X Extracts X X X X X X X X Extracts X X X X ..... f Linde AG or holding company - Export of Services - proportionate reversal of Credit under Rule 6A of the STR - it is submitted that action of the respondent in issuing show cause notice is without jurisdiction and contrary to the provisions of Rule 6A of Sales Tax Rules read with Section 65B (44) of the Act - HELD THAT:- Issue NOTICE returnable on 27 th September 2018. Meanwhile, there shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph 3 of the show cause notice along with paragraphs 4 and 5 vis-a-vis Cenvat Credit Rules 2004, Rule 6A of the Service Tax Rules, 1994 so referred to in paragraph 3 of the show cause notice, is to be interpreted in the backdrop of following substantial question of law:- "i. Whether in terms of Explanation 3 to Section 65B(44) of the Act, a holding company of the Petition No.1 being Linde A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in issuing show cause notice is without jurisdiction and contrary to the provisions of Rule 6A of Sales Tax Rules read with Section 65B (44) of the Act. 4. Considering the above and upon reading the contents of the show cause notice impugned in juxtaposition to statutory provisions, we are inclined to issue NOTICE returnable on 27th September 2018. Meanwhile, there shall be ad-interim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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