TMI Blog2022 (4) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the assessee to challenge amount of demand of ₹ 20,830/- as appeal before Commissioner (Appeals) was also filed by the department. There is no denial of the fact that vide the departmental instructions issued by CBEC under Customs Act dated 22.8.19, the monetary limit for filing the appeal by the Department before CESTAT has been fixed at ₹ 50 lakh and above clarifying that in any case having monetary limit i.e. less than ₹ 50 lakh shall not be filed before the CESTAT. The submission of learned Departmental Representative for being covered under the exemption clause are held not sustainable. Thus, none of the provisions the constitutional validity thereof was challenged. Nor the Original Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Customs for maintainability of any appeal before this Tribunal. The appeal is accordingly prayed to be dismissed on this ground itself. Adjournment as prayed for is heavily objected. 3. While replying to the said objection, learned Departmental Representative has emphasised upon the powers of Central Board of Excise and Customs under section 35 R(1) of Central Excise Act 1944. It is submitted that in furtherance of the said statutory power the Board has issued instructions vide F No. 390/MISC/116/ 2017-JC dated 22.8.2019. It is submitted that vide the aforesaid instructions, the monetary limit for filing the appeal before this Tribunal has been fixed at ₹ 50 lakh and above. However, irrespective of the said prescribed mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 6,74,125/- received during the financial year 2012-13, only which was confirmed. The Appellate authority vide Order-in-Appeal No. 511/2020 dated 03.11.2020 has dropped the said demand as well holding that GTA service were provided by the assessee respondent to the public/ private limited firm and factories only where the liable to pay the service tax on services received under reverse charge mechanism in terms of Notification dated 20.6.2012. It was held that as per Income Tax provisions for the year 2012-13 under section 194 (C) of Income Tax Act, 1961, there was no TDS on GTA if PAN number of GTA is available. Accordingly, the respondent-assessee has confined that he has provided all the GTA service during the minimum period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular has been held illegal or ultravires. From the facts as narrated above, it is clear that none of the provisions the constitutional validity thereof was challenged. Nor the Original Authority had held any Notification/ instruction/order or Circular to be illegal or ultravires. Hence the exemption from applicability of monetary limit is not available with the Department. 7. In totality of above discussion, it is held that being aggrieved against the order the department is in appeal wherein the amount involved is much less than the monetary limit for maintainability of any appeal before this Tribunal in terms of section 35F(1) of Central Excise Act, 1944 read with instructions No. 390/MISC/116/ 2017-JC dated 22.8.2019. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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