HON’BLE SHRI G.S. SINGHVI, THE CHIEF JUSTICE AND HON’BLE SHRI JUSTICE C.V.NAGARJUNA REDDY Writ Petition No.4226 of 2007 Between: M/s. IVRCL Infrastructure and Projects Limited, Hyderabad. …Petitioner. And The Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi and another. ….Respondents. :: O R D E R :: Counsel for the petitioner : Sri G. Natarajan for Ms. J. Anitha Counsel for the respondents : Sri A. Rajashekar Reddy, Assistant Solicitor General. 13th March, 2007 Per G.S. SINGHVI, C.J. In this petition, the petitioner has made the following substantive prayer: “………………………….it is prayed that this Hon'ble Court may be pleased to issue a writ, order or direction more particularly one in the nature of writ of mandamus declaring the first proviso of Notification 1/2006 Service Tax dated 1-3- 2006 prohibiting availment of Cenvat credit of service tax paid on input services, if the benefit of abatements under this notification are claimed, as being illegal and ultra vires the provisions of Articles 14, 19(1)(g) and 265 of the Constitution of India insofar as the petitioner is concerned and pass such other order or orders as this Hon'ble Court deems fit and proper.” After arguing the case for some time, learned counsel for the petitioner made a request that his client may be permitted to withdraw this petition with liberty to file fresh one. The request of the learned counsel is accepted and the writ petition is dismissed as withdrawn with liberty in terms of the prayer made. As a sequel to dismissal of the writ petition as withdrawn, WPMP. No.5402 of 2007 filed by the petitioner for interim relief is disposed of as infructuous. G.S.SINGHVI, C.J. 13th March, 2007 C.V.NAGARJUNA REDDY, J. ARS