Custom, Excise & Service Tax Tribunal
Service Tax - Ahmedabad vs Karnavati Club Ltd on 3 September, 2019
Customs, Excise & Service Tax Appellate Tribunal,
West Zonal Bench : Ahmedabad
REGIONAL BENCH - COURT NO. 3
Service Tax Appeal No. 10025 of 2018
(CO No. ST/CO/10183/2018)
[Arising out of Order-in-Appeal No OIA-AHM-SVTAX-000-APP-036-17-18 dated 28.06.2017
passed by Commissioner (Appeal) of Central Excise & ST, Ahmedabad]
Commissioner of Central Excise & ST, Ahmedabad .... Appellant
7 th Floor, Central Excise Bhawan, Nr.
Polytechnic
CENTRAL EXCISE BHAVAN, AMBAWADI,
AHMEDABAD, GUJARAT-380015
VERSUS
Karnavati Club Limited .... Respondent
S.G. Road, AHMEDABAD GUJARAT APPEARANCE :
Shri S.N. Gohil, Superintendent (AR) for the Appellant Shri Bishan R. Shah, Chartered Accountant for the Respondent CORAM: HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON'BLE MR. RAJU, MEMBER (TECHNICAL) FINAL ORDER NO. A/11654 / 2019 DATE OF HEARING/ DECISION : 03.09.2019 RAMESH NAIR :
On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board's Circular on Government's Litigation Policy Instruction vide F.No. 390/Misc/116/2017-JC dated 22.08.2019, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs 50 Lakhs. Accordingly, the appeal is dismissed on the ground of Government's litigation policy, without going into merits of the appeal.
(Dictated and pronounced in the open court) (Ramesh Nair) Member (Judicial) (Raju) Member (Technical) KL