2017 (12) TMI 1564 - AT - Service Tax

Maintainability of appeal - Monetary amount involved in the appeal - Held that - As per the Board s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government s litigation the Revenue is not suppose to file appeal before this Tribunal if the amount of duty or penalty or interest involved is not exceeding Rs. 10 lacs. However case involving the issue of classification and refund of legal and recurring nature was excluded from the litigation policy. The present case does not involve any such issues - appeal dismissed being not maintainable.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as per the Government's litigation policy stating that if the amount of duty or penalty or interest involved is not exceeding Rs. 10 lakhs, the Revenue should not file an appeal. The case did not involve issues related to classification or refund of legal and recurring nature.