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2017 (11) TMI 1577 - AT - Service TaxMaintainability of appeal - VCES - whether the appeal relies upon before the Tribunal against rejection of VCES declaration 2013 or otherwise? - Held that: - Hon'ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. Vs. Commissioner of Central Excise (Appeals), Coimbatore [2015(06)LCX 0020 has settled the law and held that appeal provision under section 85 & 86 of Finance Act, 1994 will apply to the proceedings arising out of VCES declaration - the rejection of VCES is contestable before Tribunal, however the rejection of VCES is appropriate - appeal dismissed - decided against appellant.
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