https://www.taxtmi.com/caselaws?id=751730 CESTAT NEW DELHI allowed the appeal concerning refund of accumulated Cenvat credit for input services. The Commissioner (Appeals) refused to follow the Tribunal's earlier decision, claiming the department had not accepted the judgment and filed a Civil Appeal before SC. CESTAT held this constituted judicial indiscipline, citing Union of India v. Kamlakshi Finance Corporation where SC upheld strictures against officials who flouted appellate orders. The Commissioner was bound to follow the Tribunal's order since it wasn't stayed, suspended, or set aside by a higher court. The refusal caused harassment to the appellant without benefiting Revenue. The impugned order was set aside. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751730 CESTAT NEW DELHI allowed the appeal concerning refund of accumulated Cenvat credit for input services. The Commissioner (Appeals) refused to follow the Tribunal's earlier decision, claiming the department had not accepted the judgment and filed a Civil Appeal before SC. CESTAT held this constituted judicial indiscipline, citing Union of India v. Kamlakshi Finance Corporation where SC upheld strictures against officials who flouted appellate orders. The Commissioner was bound to follow the Tribunal's order since it wasn't stayed, suspended, or set aside by a higher court. The refusal caused harassment to the appellant without benefiting Revenue. The impugned order was set aside. Case-Laws Service Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751730