2021 (3) TMI 734

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HELD THAT:- Appeal is dismissed on the ground of low tax effect and the substantial questions of law raised are left open. - Civil Miscellaneous Appeal No.140 of 2016 - - - Dated:- 17-2-2021 - THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MS.JUSTICE R.N.MANJULA For Appellant: Mr.A.P.Srinivas For Respondent: Mr.R.Parthasarathy JUDGMENT T.S. Sivagnanam, J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... place of removal is an Input service in terms of Rule 2(I)(ii) of Cenvat Credit Rules, 2004? 3. Whether on the facts and circumstances of the case, the Tribunal is justified in rendering the final order when there are contradictory judgments of various High Courts and a Special Leave Petition (Civil) 25857 of 2011 before the Hon'ble Supreme Court against the judgment of Hon'ble High .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... low tax effect in terms of the circular dated 22.8.2019 issued by the Central Board of Indirect Taxes and Customs. By the said Circular, the monetary limit for filing or pursuing any matter before the High Court has been increased to ₹ 1 Crore. It is further submitted that the tax effect in this case is less than the threshold limit. 5. In the light of the above, the Civil Miscellaneous .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X