2016 (12) TMI 167

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....2016<br>W.P.No.37774 of 2016 and W.M.P.No.32373 of 2016 - -<br>Service Tax<br>MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.G.Derrick Sam For the Respondent: Mr.A.P.Srinivas Senior Panel Counsel ORDER Heard Mr.G.Derrick Sam, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Panel Counsel appearing for the respondents. By consent, the writ petition is....

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....Settlement Commission with regard to Sl.Nos.5 and 6, which is as follows: &nbsp; Sl. No. Issues in SCN Amount demanded in SCN (Rs) Amount Accepted (Rs) Amount disputed Reasons for disputing the demand 1. Irregular credit taken on ineligible input services 9,89,796 6,24,492 3,65,304 Amount related to pre 1.4.2011 period 2. Irregular credit taken on commo....

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.... and irregular credit taken on common input services. 5.The learned counsel for the petitioner strenuously contended that the Settlement Commission committed a serious error on the said issue as to whether the re-assessment made as per Notification No.3/2011 CE(NT) dated 01.03.2011 will have retrospective effect and apply even for the period prior to 01.04.2011. Further, it is submitted that pr....

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....ving opted to get their customs duty liability settled by the Settlement Commission cannot be permitted to dissect the Settlement Commission&#39;s order with a view to accept what is favourable to them and reject what is not. 8.That apart, the scope of interference of orders passed by the Settlement Commission while exercising the writ jurisdiction is no longer res integra. The Writ Court will ....