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TMI Blog2023 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on the validity of sub-section 7(A) of Section 11 A of the Central Excise Act, 1944 and held that the said sub-section is relevant for the issue of demand for a particular period for which Show Cause Notice was issued and not for the subsequent period. (c) The CESTAT has completely mis-interpreted the provisions of Sub-section 7(A) of Section 11A of the Central Excise Act, 1944. (d) The CESTAT failed to appreciate that on plain reading of said Sub-section 7(A), it is amply clear that the said section provides for the issuance of demand for the subsequent period in the form of statement. The only condition for the said statement is that the ground relied upon for the subsequent periods are the same as are mentioned in the earlier no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 passed by the Customs, Excise & Service Tax Appellate Tribunal whereby the respondent's appeal has been partly allowed by modifying the order-in-original dated 20 May, 2016 wherein it is held that the appellant is eligible for Cenvat credit of service tax paid on services of Tour Operators and Works Contract. The Cenvat credit of service tax as credited by the respondent was in the tune of Rs. 1,14,291/- on which a penalty under the provisions of Section 11A(1) (a) of the Central Excise Act, 1944 was ordered in the order-in-original. The tribunal by the impugned order has reduced the same to the extent of inadmissible Cenvat credit of Rs. 82,794/-. 4. Learned counsel for the respondent has drawn our attention to the circular issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 17.08.2011 from F. No. 390/Misc/163/2010-JC would be contested irrespective of the prescribed monetary limits." (emphasis supplied) 5. To appreciate the contents of paragraph 4 of the above circular, we are required to refer to paragraph 3 of the circular dated 17 August, 2011 which states that adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b) Where Notification/ Instruction/Order or Circular has been held illegal or ultra vires. 6. It is thus clear from the above circulars which are binding on the revenue that the monetary limit for the revenue to approach this Court in an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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