https://www.taxtmi.com/caselaws?id=456375 Judicial discipline required a two-Member Tribunal Bench, if unable to accept an earlier larger Bench view, to refer the matter first to a three-Member Bench rather than to a five-Member Bench; the direct five-Member reference was impermissible. The three-Member Larger Bench ruling in South Indian Bank on eligibility of CENVAT credit for service tax paid on mandatory deposit insurance remained sound, as Dilip Kumar on exemption notifications did not control that issue, so reconsideration by a five-Member Bench was unnecessary. Once that ruling had also been upheld by the Kerala and Bombay High Courts, the reference could not survive and the settled view remained operative. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 01 Jun 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456375 Judicial discipline required a two-Member Tribunal Bench, if unable to accept an earlier larger Bench view, to refer the matter first to a three-Member Bench rather than to a five-Member Bench; the direct five-Member reference was impermissible. The three-Member Larger Bench ruling in South Indian Bank on eligibility of CENVAT credit for service tax paid on mandatory deposit insurance remained sound, as Dilip Kumar on exemption notifications did not control that issue, so reconsideration by a five-Member Bench was unnecessary. Once that ruling had also been upheld by the Kerala and Bombay High Courts, the reference could not survive and the settled view remained operative. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456375