2017 (12) TMI 435

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....: Dr. D. M. Misra None present for the appellant. Heard the Ld. AR for the Revenue. 2. This is an application filed seeking early hearing of the appeal on the ground that similar issue has been disposed by this tribunal. Accordingly, after allowing early hearing application, the appeal is taken up for disposal. 3. The principal issue involved in the present appeal relates to the eligibili....

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....a opinion expressed by the Hon'ble Punjab & Haryana High Court, categorically held that the judgment of the jurisdictional High Court should prevail over the Circular and judgment of other High Court. Also, their Lordship rejected the request of the Advocate for referring the issue to the Larger Bench of the High Court. Subsequently, an explanation was inserted to the definition of 'input service'....

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....mber of appeals on the same issue and categorical observation of the Hon'ble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd.'s case (supra) that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment when the matter is on Board of the High Court. In simi....