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Writ Petition No. 1795 of 2014. Case: TCS E-Serve Ltd. Vs Union of India. High Court of Bombay (India)

Judgment Cited in Precedent Map Related
Vincent
Case NumberWrit Petition No. 1795 of 2014
CounselFor Appellant: Shri Naresh Thacker with Nandagopal and Ms. Divya Jeswant i/b. Economic Law Practice. and For Respondent: Shri Advait Sethna with Ms. Suchitra Kamble, Advs.
JudgesS.C. Dharmadhikari and S.P. Deshmukh, JJ.
IssueConstitution of India - Article 226
Citation2015 (321) ELT 564 (Bom)
Judgement DateFebruary 23, 2015
CourtHigh Court of Bombay (India)

Order:

  1. We have heard both sides.

  2. We have perused the Memo of the writ petition and the annexures thereto, particularly the impugned communication Annexure-R at page 113 of the paper-book.

  3. An application for refund was made by the petitioner-assessee in the requisite form on 2nd September, 2013, claiming refund of service tax amounting to Rs. 2,50,06,269/-. This was on the basis of an order of the Customs, Excise and Service Tax Appellate Tribunal dated 7th May, 2013.

  4. The Tribunal had held that the services received by the petitioner-assessee before us cannot be chargeable to service tax in terms of the applicable legal provision on the footing and strength of the order of this Tribunal the claim for refund was made and it is rejected only on the ground that the Department has not accepted the Tribunal''s order and has filed an appeal against the same in this Court. On filing of this appeal, the claim is said to be sub judice.

  5. The accompanying Central Excise Appeal No. 44 of 2014 has been admitted by us. However, we have not stayed the order passed by the Tribunal in this appeal of the Revenue. In the circumstances, we do not think that the Revenue was justified in not processing the application in accordance with law.

  6. There is no legal provision which is brought to...

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