2022 (1) TMI 1472 - SCH - Service Tax

Supreme Court Maintains Precedent, Urges Resolution of Pending Proceedings on Individual Merits.

SC declined to interfere with the special leave petition, as the impugned order adhered to a prior binding precedent. All pending proceedings between the ... Maintainability of appeal - question of law involved in remand order or not - Refund of unutilized CENVAT Credit - Denial on account of nexus - as decided by HC [2018 (6) TMI 1202 - KARNATAKA HIGH COURT] no substantial question of law arises for consideration by this Court and therefore the appeal filed by the Revenue was dismissed. HELD THAT:- Considering the fact that the impugned order follows a previous precedent which has become final, we decline to interfere in the present special leave petition. We make it clear that all proceedings pending between the parties must be decided on its own merits in accordance with law.All contentions available to both sides in the proceedings pending or to be pursued between the parties with regard to the subject matter, shall be decided on its own merits. Special leave petitions are disposed of accordingly. The Supreme Court declined to interfere in the special leave petition as the impugned order followed a previous final precedent. However, all pending proceedings between the parties must be decided on their own merits in accordance with the law. All contentions related to the subject matter should be decided on their own merits. The special leave petitions are disposed of, and any pending applications are also disposed of.