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TMI Blog2016 (12) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... limit of ₹ 15 lakhs prescribed in the said Instructions - appeal not maintainable. - Civil Miscellaneous Appeal No. 462 of 2010 - - - Dated:- 25-11-2016 - Nooty Ramamohana Rao And Anita Sumanth, JJ. For the Appellant : Mr. A. P. Srinivas, Standing Counsel For the Respondents : Notice Not Ready JUDGMENT ( Delivered by Nooty Ramamohana Rao, J ) This appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as TR6/GAR-7 challans evidencing payment of service tax by the person liable to pay service tax under Section 2(1)(b)(v) of Service Tax Rule, 1994 is eligible for availing Cenvat Credit under Notification No.28/2005 CE (NT) dated 07.06.2005 only with effect from 16.06.2005 and not prior to that? 3. Mr. A.P.Srinivas, learned Standing Counsel for the Department seeks leave of the Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, an appeal shall not be filed before the High Court in case where the monetary limits is less than ₹ 15,00,000/-. In the instant case, tax effect is less than the limit of ₹ 15 lakhs prescribed in the said Instructions and hence, this appeal stands dismissed as not pressed, preserving the substantial questions of law for determination in an appropriate case. No costs. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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