9911796707
TMI Blog2013 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... consider – the amount involved is also not such to entertain the appeal – Decided Against Appellant. - Central Excise Appeal No. - 305 of 2013 - - - Dated:- 8-11-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Appellant : Vinod Kant ORDER 1. We have heard Shri Vinod Kant, appearing for the Central Excise department. 2. This Central Excise Appeal under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was confirmed and the appeal arising thereof was dismissed. The CESTAT found that the authority has travelled beyond the show cause notice in disallowing the entire CENVAT credit admissible to them in respect of maintenance and repair service as the service was specified under Rule 6 (5) of CENVAT Credit Rules. 4. The Tribunal found that the appellants are providing the renting of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents on account of availment of ineligible credit of service tax 6. We do not find that the question of law as stated in the memo of appeal arises for consideration of the Court. Further we find that the amount involved is not such that the Court may entertain the appeal nor any question of law arise for consideration. 7. The Central Excise Appeal is dismissed. - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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