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2018 (12) TMI 1042 - BOMBAY HIGH COURTMaintainability of appeal - rejection of VCES Declaration - whether CESTAT was right in holding the Appeal as not maintainable in the Tribunal? - Held that:- An appeal under Section 85 of the Act, 1994 would lie against an order of rejection of a declaration passed by the Designated Authority under Section 106(2) of the Act, 1994. Payment of amount of service tax before the date of declaration of the scheme i.e. 10 May 2013 vis-a-vis applicability of the scheme - Held that:- For a valid declaration two of the essential conditions were that the proceedings for either declaration or recovery of the tax dues should not be pending on 1 March 2013, and secondly, that the tax should not have been deposited before the said date. In the instant matter, both the conditions are fulfilled - It would be for the Appellate Authority to take a decision in the Appeal. The matter stands remitted to the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for taking a decision in accordance with the provisions of law and on its own merits - appeal allowed by way of remand.
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