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TMI Blog2010 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... : Hon'ble Ms.Jyoti Balasundaram, Vice-President In this case, a total of 11 Orders-in-Original were passed involving the issue as to whether outward transportation, transit insurance of goods, motor vehicle insurance and tyre retreading charges were 'input services'. All issues were decided by two Orders-in-Appeal. Revenue was aggrieved by the finding of the Commissioner (Appeals) that outward transportation and transit insurance of goods were to be treated as 'input services' and hence Revenue filed Appeal Nos.ST/18, 19, 20, 21, 22 23/2010. 2. In view of the fact that there were 11 Orders-in-Original, the Registry of the Tribunal directed the Revenue to file 5 more appeals. The response from the office of the Commissioner is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idually, the eleven original orders dealt with one or more of the disputed services. 5. The appellate Commissioner, Madurai vide the cited Orders-in-Appeal had ruled in favour of the assessees. 6. Upon review of the cited appellate orders, Committee of Commissioners vide Review Order Nos.03-07/TVL/2010 (in respect of O-in-A Nos.311-315/2009) and 08-13/TVL/2010 (in respect of O-in-A Nos.316-321/2009) both dated 08.01.2010 was of the considered opinion that the appellate authority's conclusion that the services specified against Sl.No.(i) and (ii) in para 3 above qualify as 'input services' was not legal and proper and directed filing of appeals against the appellate orders to that extent. To reproduce para 4 of both the Review Orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Sivakasi; Sl.Nos.4-6 relate toe Sri Kaliswari Fireworks Private Limited, Sivakasi) 8. The remaining five Orders-in-Original did not deal with the disputed services (not considered as 'input services' by the Committee) 9. It is hereby informed that no appeal had been filed on an issue for which there is no authorization from the Committee of Commissioners. 3. From the above, it is clear that the Revenue is aggrieved only by the finding that outward transportation and transit insurance are 'input services' under Rule 2 (l) of the CENVAT Credit Rules, 2004. These are the issues involved in Appeal Nos.ST/18, 19, 20, 21, 22 23/2010. Although these appeals are listed for hearing today, they cannot be disposed of as the issue regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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