2016 (12) TMI 167

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....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 taken up for final disposal. 2.The peti....

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.... 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 common input services 15,42,500 7,17,572 8,24,928 Amount related to pre 1.4.....

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....titioner 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 prior to 01.04.2011 the CENVAT credit of service tax paid on input service was eligible eve....

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.... 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 not exercise its extraordinary jurisdiction examining the correctness of the order of the Settl....