TaxTMI 
TaxTMI 
2019 (3) TMI 349
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner. Mr. Pradeep S. Jetly with Mr. Ram Ochani and Mr. Sham Walve for the respondents. P.C. :- 1. By this writ petition under Article 226 of the Constitution of India, the petitioner has claimed the following relief:- "(a) this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ or order or direction under Article 226 of the Constitut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....them in the manufacture of the finished goods or in the input services and which input services are utilised so as to ultimately render the output service. In the event this service is exported, that earns for the country foreign exchange and therefore, incentives are given to the exporters. One of the incentives is to avail of the credit on the input service. 3. It is in these circumstances that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ese communications are at page 186 onwards of the paper book, in which, the petitioner has computed the entitlement in terms of interest and enclosed the chart along with these applications. Finding no response, a reminder was sent, copy of which is at page 189 of the paper book. Finding no response thereto, the present writ petition is filed. 4. On such a petition, we have heard the learned coun....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in no judgment this court has said that the amount of interest should not be computed and the version of the petitioner, the figures or the chart forwarded, as in this case, should be taken as a gospel truth. That requires no scrutiny by the Revenue is not the ratio of these judgments. 7. After hearing both sides and perusing the writ petition and the annexures thereto so also the decisions rend....