2023 (3) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Le Exparts (11071)   For the Petitioner(s) No. 1 : Mr Akshat Khare (5912)   For the Respondent(s) No. 1 : Notice Served By Ds   For the Respondent(s) No. 2,3 ; Priyank P Lodha (7852)   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Akshat Khare for the petitioner and learned advocate Mr. Priyank Lodha for respondents no.1, 2 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 The petitioner M/s. GAIL (India) Ltd. holds service tax registration for providing taxable services under various categories. The petitioner appears to have entered into Gas Transmission Agreement dated 03.09.2010 with one M/s. Filatex India Ltd. for transporting natural gas from offtake point at Dahej to the terminal of the petitioner at the customer's plant. Various invoices came to be rai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under the earlier law. 3.4 The claim of the petitioner is for refund of the amount as stated above. 4. The refund claim of the petitioner came to be rejected by the appellate authority and the respondent no.3 happens to be the first appellate authority. 5. While learned advocate for the petitioner raised various contentions on merits to assail the impugned order including on the aspect of....