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Marvel Bharucha Realtors, Marvel Edge Realtors Pvt. Ltd., Marvel Promotors & Developers Pvt. Ltd., Marvel Realtors, Kappa Buildcon LLP and Marvel Zeta Developers Pvt. Ltd. Versus Commissioner of Service Tax-I, Pune

VCES declaration - rejection of declaration filed under the Voluntary Compliance Encouragement Scheme, 2013 - whether an appeal would lie to Tribunal against the rejection of VCES declaration filed by the appellant - Held that:- by following the judgment of Hon’ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore [2015 (6)787 - MADRAS HIGH COURT], we hold that all these appeals are maintainable before the Bench. It is found that whether the appellants herein are .....

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impugned order and restore the VCES declarations to their original numbers before the designated authority with a direction that he should decide the VCES declarations on merits after following the principles of natural justice. - Appeals allowed by way of remand - ST/86385 to 86390/16-Mum - A/89357-89362/19/STB - Dated:- 26-7-2016 - Mr. M.V. Ravindran, Member (Judicial)and Mr. C.J. Mathew, Member (Technical) Shri L. Badrinarayanan, Advocate, for appellants Shri M.P. Damle, Assistant Commission .....

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S declaration filed by the appellant. 5. Lot many arguments were put forth by both sides. 6. We find that the Hon ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore reported in 2015 (39) STR 795 (Mad.), has gone into specifically the very same issue and held in para 18 that an order passed by the designated authority is appealable under Section 85 of the Finance Act, 1994. Respectfully following the said judgment, we hold that all these appeals are maintainable .....

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