2018 (9) TMI 1512 - AT - Service Tax

Application for withdrawal of appeal - amount involved in the present appeal is ₹ 12,03,145/- which is less than 20.00 Lakhs - Held that - As per C.B.I.T.C. Instructions F. No.390/MISC./116/2017-JC, dated 11-7-2018, the appeal is not maintainable due to the monetary limit - no substantial question of law is to be adjudicated, the request for withdrawal is hereby allowed - appeal dismissed as withdrawn.

Summary

Issues:
- Monetary limit for filing appeal in CESTAT
- Withdrawal of appeal based on monetary limit
- Applicability of C.B.I.T.C. Instructions

Analysis:

The judgment by the Appellate Tribunal CESTAT NEW DELHI addressed the issue of the monetary limit for filing an appeal in the CESTAT. The case involved a demand of ?12,03,145 raised by a show cause notice. The original authority dropped the demand, which was confirmed by the appellate authority. Subsequently, the Department filed an appeal against this decision. However, the Tribunal noted that as per the C.B.I.T.C. Instructions, appeals involving amounts less than ?20,00,000 are not maintainable in the CESTAT. The Tribunal cited the relevant Circular which specified the monetary limits for filing appeals in different appellate forums.

Considering the monetary limit set by the Circular and the absence of any substantial question of law to be adjudicated upon, the Tribunal allowed the request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. This decision was made in accordance with the Instructions provided by the Central Board of Indirect Taxes and Customs. The judgment emphasized the importance of adhering to the prescribed monetary limits for filing appeals in the CESTAT, ensuring compliance with the regulatory framework governing such matters.

In conclusion, the Tribunal's judgment highlighted the significance of the monetary limit specified in the C.B.I.T.C. Instructions for determining the maintainability of appeals in the CESTAT. By allowing the withdrawal of the appeal based on the monetary limit and absence of substantial legal questions, the Tribunal upheld the regulatory guidelines and ensured adherence to the prescribed procedures in matters of appeal jurisdiction.