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2015 (11) TMI 1188 - AT - Service TaxChallenge to stay modification order - construction services - Power of Commissioner (Appeals) to review his own order - Maintainability of appeal - Held that:- an appeal against a modification of pre-deposit order would fall under the generality of the appellate jurisdiction and an appeal would lie to the Tribunal. Following the principle laid in M/s.Girnar Transformers Ltd. case [2014 (2) TMI 1132 - CESTAT NEW DELHI], I hold that this appeal filed by Revenue is maintainable. - an application for modification of the order is maintainable. Moreover, the Commissioner (Appeals) while directing to deposit the entire amount, distinguished the judgement laid in Macro Marvel [2008 (9) TMI 80 - CESTAT, CHENNAI] and A.S.Sikarwar cases [2012 (11) TMI 1000 - CESTAT, NEW DELHI] basing upon this conclusion arrived that there are common facilities. In the application for modification, the respondents have also pointed out yet another judgement rendered in the case of Inderjeet Singh Jadon in [2015 (11) TMI 1143 - CESTAT NEW DELHI]. Therefore, by the impugned order, in my opinion, the Commissioner (Appeals) has not exercised power of review, but has merely rectified a mistake apparent from the record, which was within his power as laid in the case of M/s.Girnar Transformers Ltd. - Decided against Revenue.
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