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TMI Blog2012 (6) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... n in substance contains determination of a question by the application of objective standards as per the legal rules declaring a right affecting their civil rights and it is based on an investigation involving ascertainment of facts by means of evidence it should be considered as proper communication acceptable in the eyes of law - remand the matter back to the lower appellate authority for a decision on merits. - ST/32/2011-Mum - S/508/2010/CSTB/C-I - Dated:- 16-4-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri Makrand Joshi, Adv. For Respondent: Ms D Durando, (AR) Per: P R Chandrasekharan: 1. This appeal and stay application are directed against order-in-appeal no. PI/RKS/206/2010 dated 27.10.2010 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04/01/2008 and once again clarified that the appellant is not eligible to avail service tax credit on renting of immovable property service and they were also directed to reverse Cenvat credit availed, if any, along with interest immediately. Against the said letters, the appellant preferred an appeal before the Commissioner (Appeals) and the Ld. Appellate authority vide the impugned order dismissed the appeal on the ground that the letters issued by the Assistant Commissioner is not a adjudication order against which an appeal lies, inasmuch as no show-cause notice or order-in-original confirming the Cenvat credit has been issued and, therefore, the said communication by the Assistant Commissioner is not an order-in-original against which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the nature of the claim and declined to grant the relief giving the reason for the said finding, it can be treated as a decision and an appealable order. 3.2 The Ld. Advocate also relies on the decision of this Tribunal in the following cases in support of his contention: a) Vijay Silicate General Works vs. CCE, Meerut reported in 1987 (31) ELT 935 (Tri) b) Apex Auto Ltd. vs. CCE, Jamshedpur, reported in 2005 (191) ELT 173 (Tri-Kolkata) c) Bhagwati Gases ltd. vs. CCE, Jaipur, reported in 2008 (226) ELT 468 (Tri-Del) d) Vijay Marine Services vs. CCE, Goa reported in 2010 (252) ELT 378 (Tri-Mumbai) 4. The Ld. Dy. Commissioner (A.R) appearing for the Revenue reiterates the findings of the lower appellate authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of pre-existing legal rules; (2) It declares right or imposes upon parties obligations affecting their civil rights; and (3) That the investigation is subject to certain procedural attributes contemplating an opportunity of presenting its case to a party, ascertainment of facts by means of evidence if a dispute be on question of law on the presentation of legal argument, and a decision resulting in the disposal of the matter on findings based on those questions of law and fact." 5.2 Accordingly, we hold that the communication issued by the Assistant Commissioner, Service Tax Cell, Pune is an appealable order and is a quasi judicial one; therefore, appeal against the said decision lies before the Commissioner of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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