TMI Blog2015 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise under Section 73 or Section 83A or an order passed by the Commissioner of Central Excise (Appeals) under Section 85, he can file an appeal before the Tribunal. Since the present order of the Commissioner is not in order passed by Sections 73 or 83A, the appeal is not maintainable. - Decided against assessee. - ST/86909/2014-Mum - Final Order No. A/1362/2014-WZB/C-I(CSTB) - Dated:- 7-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of GTL Infrastructure Ltd. v. UOI. Vide Order dated 27-1-2014 in Writ Petition No. 621 of 2014, the Hon ble Bombay High Court had directed the Commissioner of Service Tax, Mumbai-II to treat their petition as a representation and to decide the same after giving an opportunity of hearing. The said petition related to allowing of Cenvat credit of ₹ 79.92 crores (approximately) which was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Counsel for the appellant fairly concedes. 4. In view of the factual and legal position, we hold that the present appeal is not maintainable before this Tribunal as the Commissioner of Service Tax has not passed any order under Section 73 or under Section 83A of the Finance Act, 1994. Therefore, the appeal is dismissed as non-maintainable. (Dictated in Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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