2013 (3) TMI 448 - AT - Service Tax

Whether letter issued by Superintended is an appealable order - issue involved in this case is regarding reversal of cenvat credit - held that - letter issued by the Superintendent is not an appealable order issued by a competent authority. It is also recorded that since a show cause notice on the same issue has already been issued to the appellant herein, the outcome of such adjudication proceedings is an appealable order before higher judicial fora.

Summary

The case involves the reversal of cenvat credit sought by the department. The appellant's appeal was rejected as the letter issued by the Superintendent was not considered an appealable order. The first appellate authority's decision was upheld, and the appeal was rejected.