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TMI Blog2015 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Board is squarely applicable to the facts of the present case and, therefore, this Court is not inclined to entertain this appeal - Decided against Revenue. - C.M.A. No. 2562 of 2010 - - - Dated:- 3-7-2015 - R Sudhakar And K. B. K. Vasuki, JJ. For the Appellant : Mr. S Xavier Felix For the Respondent : Notice served JUDGMENT (Judgment of the Court was delivered by R. Sudhakar, J.) Aggrieved by the order passed by the Tribunal in rejecting the appeal filed by it, the Revenue/appellant is before this Court by filing the present appeal. This appeal was admitted by this Court, on 23.12.2010, on the following substantial questions of law :- 1. Whether on the facts and circumstances of the case, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It appears that the services availed on the bills of Telephones (attached to the office) / Insurance Policy ( Health Insurance ) / Group Personal Accident were not connected with the manufacturing activities and the Service Tax credit availed as input service credit on the above services did not appear to be in order and appeared to be recoverable. Thus, a show cause notice was issued directing the assessee to show cause as to why an amount of ₹ 1,60,116/- (service tax credit ₹ 92,901/-) + 64077/-) + Edu. Cess ( i.e. 1857/- + 1281/-) being the wrong availment of Service Tax Credit should not be recovered from them under Rule 14 of Cenvat Credit Rules 2004 read with Section 11 A of CEA 1944. After due process of law, the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including fine and penalty is ₹ 1 Lakh and below. Similarly, in the case of High Courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is ₹ 2 Lakhs and below. While deciding the thresholds mentioned above the duty involved shall be the decisive element. For example, in a case involving duty of ₹ 1 Lakh with mandatory penalty of ₹ 1 Lakh besides any other penalty imposed under the relevant provisions of Law, no appeal shall henceforth be filed in the Tribunal as the duty involved is within the monetary limit of ₹ 1 Lakh. Similarly, if the duty involved in a case is ₹ 2 Lakhs with equal mandatory penalty and any other penalty imposed under the Law in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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