Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 313 - CESTAT NEW DELHIWaiver of pre deposit - Mandatory pre deposit of 7.5% - whether pre-deposit of 7.5% of the impugned service tax liability in terms of Section 35F (as amended w.e.f. 6.8.2014) of the Central Excise Act 1944 read with Section 83 of the Finance Act, 1994 is required to be made while filings appeal against order-in-original dated 29.8.2014 when the Show Cause notice in respect thereof was issued before 6.8.2014 - Held that:- petitioner in whose case also the lis commenced in 2013 would not be required to deposit the amount of 7.5% as required pursuant to the 2014 amendment and in that respect, he would have efficacious alternate remedy before the Tribunal. Vide the said judgements, Hon'ble Kerala High Court allowed the respective petitioners to file appeal before CESTAT and ordered that the CESTAT shall deal with those appeals in terms of the provisions of Section 35F as they stood prior to 6.8.2014. Thus, Hon'ble Kerala High Court in [2015 (3) TMI 634 - KERALA HIGH COURT] did not lay down any ratio with regard to the general applicability of the provisions of Section 35F as they stood prior to 6.8.2014 in respect of appeals filed on or after the said date and the said orders in respect of respective petitioners were issued in exercise of its writ jurisdiction in the given circumstances after taking note of a prima facie view of the Andhra Pradesh High Court in that regard. Second proviso to amended Section 35F does not leave any scope for interpretational ambiguity with regard to the appeals filed prior to 6.8.2014. Thus the requirement of mandatory pre-deposit is squarely applicable to all appeals filed on or after 6.8.2014 and the amended Section 35F makes no distinction whether the show cause notices in respect of such appeals were issued prior to, on or after 6.8.2014. CESTAT is a creature of the very Act of which the said Section 35F is part and therefore it cannot go beyond the provisions of the Act which has created it. - appellant is required to make the mandatory pre-deposit in terms of Section 35F of Central Excise Act, 1944 as amended with effect from 6.8.2014 and in the absence of such pre-deposit its appeal shall not be entertained - Decided against assessee.
|