9911796707
TMI Blog2024 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-76783/2023 dated 19.09.2023 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata in Service Tax Appeal No. 05/2011 filed by the appellant against the Order-in-Original No. 05/Commissioner/ST/2010 dated 27.08.2010. [3.] Mr. Tarun Chatterjee, learned counsel for the respondent submits that the instant appeal filed under Section 117 of the Act of 2017 is not maintainable and that an appeal would lie only against the order passed by the Appellate Tribunal under Section 113 of the same Act in appeals filed under Section 107 or revision filed under Section 108 of the said Act. He submits that since the Appellate Tribunal under the Act of 2017 has not been constituted, an appeal would not lie under Section 117 befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal itself since the respondent has raised an objection in this regard. Under Section 117 of the Act of 2017, an appeal lies to the High Court against any order passed by the Appellate Tribunal and the appeal may be admitted by the High Court subject to there being satisfaction that the case involves substantial question of law. The definition of Appellate Tribunal is found under Section 2 (9) of the Act of 2017 which again refers to Section 109 of the same Act. Section 109 provides for constitution of Appellate Tribunal and Benches thereof by the Government to be known as Goods and Services Tax Appellate Tribunal for hearing appeals under the order passed by the Appellate Authority or the Revisional Authority. No material has been plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods for the purpose of assessment. [8.] From the above abstract, it may be seen that apart from the orders passed by the High Court in an appeal filed under Section 35G or a reference under Section 35H, an appeal lies to the Supreme Court from any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. Further, for the purpose of determining any question having relation to the rate of duty, the determination of taxability or excisability of goods would be included for the purpose of assessment. As may be noticed, the core issue which requires determination in the instant case is as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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