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2016 (5) TMI 445 - KARNATAKA HIGH COURT

2016 (5) TMI 445 - KARNATAKA HIGH COURT - 2016 (332) E.L.T. 775 (Kar.) , 2016 (41) S.T.R. 891 (Kar.) - Maintainability - in the light of the Instruction dated 17th December, 2015 issued by the Ministry of Finance, the subject matter involved in this case is less than ₹ 15/- lakhs , therefore not maintainable - Held that:- after going through the instruction dated 17th December, 2015 and the communication dated 1st January, 2016 issued by the Ministry of Finance. Department of Revenue, Cent .....

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lowing substantial questions of law : (i) Whether the impugned Final Order of the CESTAT is right particularly in view of the language used in Section 69 of the Finance Act R/w. Rule 4 of the Service Tax Rules which make the registration as a mandatory condition to avail the benefit of Cenvat credit or distribution of Cenvat credit? (ii) Whether, the word shall referred in Section 69 of the Finance Act, R/w. Rule 4 of the Service Tax Rules and Rule 9 of the Cenvat Credit Rules is to be .....

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