2017 (12) TMI 1558 - AT - Service Tax

Monetary amount involved in the appeal - maintainability of appeal - Held that - in Board s Circular F.No. 390/Misc./163/2010-JC dated 17.12.2015, the monetary limit for filing of appeals in the Tribunal has been increased from ₹ 5,00,000/- to ₹ 10,00,000/- - Recently, the CBE&C vide Circular dated 1.1.2016 has clarified that the litigation policy shall be applicable with regard to the pending cases also. In view the fact that the amount involved is less than ₹ 10,00,000/-, the appeal of Revenue is dismissed.

Summary

The appeals filed by the Revenue were dismissed by the Appellate Tribunal CESTAT Mumbai as the amount involved was less than Rs. 10,00,000. The Tribunal increased the monetary limit for filing appeals from Rs. 5,00,000 to Rs. 10,00,000, in line with the litigation policy of the Government. The decision was based on relevant judgments from different High Courts.