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2015 (8) TMI 688 - HC - Service TaxDenial of CENVAT Credit - Tax paid on travels for transportation of their Staff for pick up and drop from residence to factory - Held that:- Order-in-Original came to be passed demanding a sum of ₹ 1,60,116/- (service tax credit of ₹ 92,901/- + ₹ 64,077/-) Edu. Cess (i.e. 1,857/- + 1281). The monetary limit for filing an appeal having been fixed at ₹ 2 Lakhs, even as per the order of the original authority, the demand of tax, interest and penalty being less than ₹ 2 Lakhs, the appeal is not maintainable. - circular issued by the Board is squarely applicable to the facts of the present case and, therefore, this Court is not inclined to entertain this appeal - Decided against Revenue.
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