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2018 (2) TMI 728 - AT - Service TaxMonetary limit for filing appeal - Instructions dated 17-12-2015 issued by the C.B.E. & C - Held that: - the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to ₹ 10 lakhs through the said Instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT - the present appeals is not falling under any one of the excluded category mentioned in the above Instructions - appeal dismissed - decided against Revenue.
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