2018 (3) TMI 457 - AT - Service Tax

Change of cause title - change from Commissioner of Customs, Central Excise and Service Tax, Coimbatore to The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nadanam, Chennai-600035 - Held that - the prayer for amendment of the cause title as also the address for communication of the department needs to be amended in accordance with the change of address/jurisdiction of the department - the miscellaneous applications filed by Revenue for change of cause title allowed - application allowed.

Summary

Issues:
1. Amendment of cause title and address jurisdiction.
2. Early hearing application for appeal involving revenue over Rs. One Crore.

Amendment of Cause Title and Address Jurisdiction:
The Appellate Tribunal CESTAT CHENNAI dealt with two miscellaneous applications filed by the department. The first application sought to amend the cause title due to a change in the department's jurisdiction from the Commissioner of Customs, Central Excise, and Service Tax to The Commissioner of GST & Central Excise, Chennai South Commissionerate. The second application requested an early hearing for an appeal by M/s. Vodafone Essar Cellular Ltd. because the revenue involved exceeded Rs. One Crore. The tribunal noted the necessity to update the cause title and department's address to reflect the jurisdictional change. Consequently, the tribunal allowed the amendment of the cause title and address, directing the amended details to be noted in the ST-5 Form.

Early Hearing Application:
In addressing the early hearing application for the appeal by M/s. Vodafone Essar Cellular Ltd., the tribunal considered the significant revenue amount involved, which exceeded Rs. One Crore. Acknowledging the substantial financial implications, the tribunal granted the early hearing application. This decision was made in conjunction with allowing the amendment of the cause title and address jurisdiction. The order was dictated and pronounced in the open court, ensuring transparency and procedural adherence in the resolution of the applications before the Appellate Tribunal CESTAT CHENNAI.