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Commissioner of Central Excise, Thane-II Versus S.C. Enviro Agro (I) Pvt. Ltd.

2017 (8) TMI 464 - CESTAT MUMBAI

Limits in the litigation policy for filing the appeals - scope of input services - Held that: - CBEC vide Circular No.390/Msc/163/2010-JC dated 26/12/2014 has clarified that each order-in-original would constitute a separate case and would have to be tested individually for the 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 m .....

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als) wherein the Commissioner (Appeals) has allowed the Cenvat Credit of various certain different services under the head of Activity relating to business. 2. The learned AR argued that the order of the Commissioner (Appeals) is general and does not deal with each of these services specifically. The order has given no findings as to how each of the services qualify as input service and therefore the order of the Commissioner (Appeals) needs to be set aside. It has also been stated that the Comm .....

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the appeals. 3. The Learned Counsel for the respondent argued that the said limit for filing the appeal has been clarified vide Instruction No.390/MISC/163/2010-JC dated 26/12/2004. In terms of the said circular, each order-in-original would constitute a separate case and would have to be tested individually for the qualification under litigation policy. He further argued that even if the Commissioner (Appeals) has not adjudged the admissibility of each service separately for the purpose of Cenv .....

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is not to be filed in such cases except those falling in the two exclusion clauses mentioned above. Even if an appeal is pending in the higher appellate forum, subsequent case of the same party or other party shall not be pursued further in litigation if the case falls below the monetary limit prescribed by the Board. 4. The Instructions mentioned above used the word "case". However, the same was not defined. The term "case" needs to be interpreted in the context of National .....

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