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2012 (7) TMI 882 - HC - Service TaxRefund of accumulated Cenvat credit - held that:- No other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, authorizing the Department to file appeal where the amount is less than ₹ 10 lacs - appellant was not in position to dispute the instructions of the aforementioned circulars and the monetary limit prescribed therein. While it is true that the present appeal was filed and notice was issued prior to the circular dated 20-10-2010, when it comes up for consideration and hearing before us, the contents of the circular and the limits prescribed therein apply. In that light, it is not being disputed that the issues involved and the questions formulated in this appeal need not be decided. - It cannot be gainsaid that the Department is bound by its own circulars and the instructions thereof. - Decided against Revenue.
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