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2019 (7) TMI 909 - HC - Service TaxMaintainability of appeal - monetary amount involved in the appeal - Refund claim of un-utilized cenvat credit - cenvat credit on Professional Indemnity Insurance (PII) - no proceedings were initiated against the respondent for denial of cenvat credit on Professional Indemnity Insurance (PII) - whether at the stage of filing refund claim of un-utilized cenvat credit in their cenvat credit account could be challenged? HELD THAT:- The appellant admits that in view of instructions dated 11.7.2018 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 50,00,000/-. Appeal dismissed as withdrawn.
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