2007 (7) TMI 244 - AT - Service Tax

Whether letter issued by the department is a appealable order - Commissioner (Appeals) rejected the refund claim and also the rectification application filed by the assessee & held that a letter is not an appealable order impugned order of commissioner is not maintainable in view of decision of tribunal in case of Indian Aluminium Co. Ltd. it is held that a letter issued by the department is a decision and is appealable order - matter is remanded back - appeal is allowed in remand

Summary

The Appellate Tribunal CESTAT, Mumbai remanded the case back to the Commissioner (Appeals) for reconsideration. The appeal was allowed in remand as the Commissioner had rejected the refund claim of Service Tax and the rectification application filed by the assessee. The Commissioner had held that a letter is not an appealable order, but the appellant argued citing a previous decision that a letter issued by the department is a decision and appealable.