TMI Blog2018 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had filed the VCES declaration on 18/12/2013 and the notice issued by the Assistant Commissioner of Service Tax - II is dated 18/08/2015 for rejection of VCES declaration - This notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. 4. Learned Chartered Accountant brings to my notice that the declaration were filed by the appellant on 18/12/2013 and eligibility to make such declaration under VCES was not in doubt in their mind but the lower authorities thought the said VCES declaration should be rejected and recovery proceedings should be initiated. It is his submission that this was intimated to the appellant by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Service Tax, Raipur 2016 (43) STR 474 (Tri.Del.) and V.S Enterprises V. Commissioner of Central Excise Customs, Nagpur 2017 (52) STR 151 (Tri. Mumbai). It is submitted that though the Delhi bench of the Tribunal has held that VCES declaration is not appealable before the Tribunal, Learned Chartered Accountant submits that the issue whether an appeal can be filed against rejection of V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Service Tax - II is dated 18/08/2015 for rejection of VCES declaration. I am surprised that this notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should be issued within 30 days. 7. The law as decided by the decisions of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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