TMI Blog2017 (8) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... e qualification under litigation policy - Different services may be allowed or not allowed as input services depending on the nature of goods manufactured or the services provided - the impugned order is set aside and the matter remanded to the Commissioner (Appeals) to give specific findings in respect of each services on which credit has been denied by the original adjudicating authority - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside. It has also been stated that the Commissioner (Appeals) has not considered the decision of the Hon ble Apex Court in the case of Maruti Suzuki Ltd.Vs. Commissioner of Central Excise, Delhi-III - 2009 (240) ELT 641 (SC). He argued that 5 different appeals have been filed as the order-in-appeal is common for 5 different orders-in-original confirming demand. He argued that a tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the CBEC vide Circular No.390/Msc/163/2010-JC dated 26/12/2014 has clarified as follows: 3. It is hereby clarified that the existing Instruction regarding applicability of monetary limits to cases of recurring nature would continue. Therefore, all cases, including cases of recurring nature, are covered under the Instruction on monetary limits and appeal is not to be filed in such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of more than one appeal filed before it, and if the Department being aggrieved is required to file more than one appeal against the said Tribunal order, then each appeal shall be subject to the monetary limit prescribed. In view of the above, Appeal Nos. E/89167/13, E/89168/13, E/89170/13 and E/89171/13 do not pass the minimum threshold prescribed in the litigation policy. These appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter remanded to the Commissioner (Appeals) to give specific findings in respect of each services on which credit has been denied by the original adjudicating authority and allowed by the impugned order. The appeal Nos. E/89167/13, E/89168/13, E/89170/13 and E/89171/13 are dismissed and appeal no. E/89169/13 is allowed by way of remand to the Commissioner (Appeals). (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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