2018 (5) TMI 213

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.... The Respondents : Mr. Jagmohan Bansal, Advocate for the petitioners and Mr. Sourabh Goel, Sr. Standing Counsel, UOI ORDER S.J. VAZIFDAR, CHIEF JUSTICE (Oral): The petitioner seeks a writ of mandamus directing respondent No.2 - Commissioner of Central Excise to pass an order adjudicating a show cause notice dated 08.02.2012. 2. Normally, this relief would be granted as authorities cannot refu....

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....ereof the petitioners took input tax credit. It is only in respect of three of these services that the petitioners relied upon the judgments which have been challenged by the respondents and on account whereof the respondents have placed the matter in the call book relying upon the said circular. In respect of the other 37 services, the correctness of the judgments dealing with the validity of the....

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....ision on the validity of the circular will have no bearing on the question as to whether the petitioner was entitled to take input tax credit in respect of the other 37 services. 5. In the circumstances, the respondents shall adjudicate the impugned show cause notice dated 08.02.2012 in respect of the said 37 services. We record Mr. Bansal's statement that the petitioner will not contend that the....