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2012 (9) TMI 773 - HC - Service TaxAppeal u/s 35G with High Court – Assistant Commissioner disallow the Cenvat Credit of ₹ 5,01,561 – Commissioner Appeal upheld the same – CESTAT set aside the order of commissioner appeal – Now department file appeal with High court u/s 35G – Held that:- Since in the instant appeal the amount involved is ₹ 5,01,561/- only, In view of the circular dated 17.08.2011, the appeal could not have been preferred by the department before this Court. Therefore, authorizing the Department to file appeals where the amount is less than ₹ 10 lacs. It cannot be gainsaid that the Department is bound by its own circulars. Appeal decide against revenue
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