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2024 (1) TMI 580 - CESTAT NEW DELHIMaintainability of appeal - monetary limit involved in the appeal - Short payment of Service Tax - Setting aside the appropriation of the refund amount - wrongly availing the Cenvat credit and utilising the same towards payment of service tax liability - HELD THAT:- The question referred does not fall in any of the category of substantial questions referred in the instructions as exceptions whereby an appeal would be maintainable even if the monetary limit involved is lower than the prescribed limit. It is not that the present appeal by the Department where the revenue involved is less than what has been fixed for filing an appeal to CESTAT would be maintainable and hence the same needs to be dismissed on that ground itself. The appeal dismissed for low tax effect, leaving the question of law, if any, open.
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