2016 (10) TMI 1153 - AT - Service Tax

Monetary limit of amount involved in the appeal - Held that - the instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to 10 Lakhs through the said instructions - the Hon ble High Courts of Madras Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also - appeal dismissed - decided against Revenue.

Summary

The appellate tribunal dismissed the appeal filed by Revenue against the dropping of duty demand by Commissioner (Appeals). The dismissal was based on the CBEC instructions setting a monetary limit for filing appeals and the precedent set by High Courts of Madras, Karnataka, and Gujarat.