Custom, Excise & Service Tax Tribunal
C.C.E. Raipur vs M/S. Associated Cement Companies Ltd on 20 May, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Appeal No. E/1961/2008-EX(DB)
[Arising out of Order-in-Appeal No. 41/RPR-II/2008 dated 30.05.2008 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Raipur].
For approval and signature:
Honble Ms. Archana Wadhwa, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
C.C.E. Raipur .Applicants
Vs.
M/s. Associated Cement Companies Ltd. .Respondent
Appearance:
Shri R.K. Mishra, DR for the Applicants None present for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Hon'ble Shri B. Ravichandran, Member (Technical) Date of Hearing: 20.05.2016 FINAL ORDER NO. 51972/2016-EX(DB) Per Archana Wadhwa:
In as much as the issue involved in the present case related to availability of Cenvat Credit and in as much as the amount involved is less than Rs.10 lakhs, we are of the view that the present appeal of the Revenue is hit by litigation policy of the Government of India and accordingly is dismissed as non maintainable.
[Dictated and pronounced in the open Court] (B. Ravichandran) (Archana Wadhwa) Member (Technical) Member (Judicial) Bhanu 2 E/1961/2008-EX(DB)