2017 (6) TMI 858

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..... as filed this appeal under Sec. 35­G of the Central Excise Act, 1944 r/w CENVAT Credit Rules. 3. Pending the appeal for admission in view of specific provisions and circulars based upon policy decision to reduce the litigations from the side of department, applicant/appellant has taken out a civil application for disposal of appeal as withdrawn at admission stage. 4. The substantial question of law so raised is as under : Whether M/s Suvarna Sanjivani Sugarcane Transport are entitled for the exemption from service tax under Notification No. 13/2003­DST dated 20.06.2003 for providing taxable service of sugarcane harvesting and transporting thereof to the commercial concern like sugar manufacturers? 5. Appellant/applicant has take .....

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..... d the monetary limits so given. We are concerned with the appeals by the respective departments before the High Court, monetary limit of which is fixed now to Rs. 20,00,000/­. The Division Bench of this Court at Panji (Goa) of which one of us (Anoop V. Mohata, J.) was party, in a case of The Commissioner of Income Tax, Panjim Vs. Velingkar Brothers MANU/MH/0441/2017 has dealt with such appeals referring to Supreme Court as well as High Court judgments and has observed as under : We are inclined to dispose of this review petition & the appeal on this sole ground. This is also to avoid multiplicity and/or keeping the litigation pending. The instructions so reflected in the Circular No. 21/2015 of CBDT is in the interest of both, the Depa .....

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..... ply the Circular ipso facto. For that purpose, liberty is granted to the Department to move the High Court in two weeks." 21. It is also settled that timely Circulars issued by the CBDT under the provisions of the Income Tax Act, required to be kept in mind while entertaing/admitting and/or deciding the appeal. The reasons, therefore, so given referring to those Circulars have been kept in mind while passing this order as on merits also we have noted that there is no substantial question of law involved or arose. Therefore, there is no occasion to frame or reframe any additional question of law for the reason above recorded. We are dismissing the appeal at the admission stage itself. 9. The Division Bench of this Court at Panji (Goa) of w .....

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