2010 (8) TMI 402 - AT - Service Tax

Registry has failed to exercise vigilance to conduct appropriate scrutiny of the file - Registry is required to explain why appropriate measure for the default should not be taken to prevent such recurrence in future - matter relates to grant of cenvat credit on outward transport - case and judgment thereon is awaited from the Hon ble High Court - Held that - Once such a position comes to notice it is very difficult to conceive that a Single Member Bench should intervene while similar such matter is pending before Hon ble High Court of Karnataka - Registry is directed to place the matter before Division Bench to re-consider exercise of appropriate jurisdiction by Bench

Summary

The Appellate Tribunal CESTAT, Bangalore directed the Registry to explain a default in file scrutiny and ordered the matter to be reconsidered by the Division Bench due to pending judgment from the High Court of Karnataka on grant of cenvat credit on outward transport issues similar to ABB Ltd.'s case.