Custom, Excise & Service Tax Tribunal
Alok Kumar vs Patna-I Commissionerate on 22 November, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Service Tax Appeal No.79324 of 2018
(Arising out of Order-in-Appeal No.125/Pat/ST/Appeal/2018-19 dated 13 September
2018 passed by Commissioner(Appeals) of Customs, CGST & Central Excise, Patna.)
M/s. Alok Kumar
(At+PO - Kesjawe,
Via - Ulao, Begusarai-851134.)
...Appellant
VERSUS
Commissioner of CGST & CX, Patna Commissionerate
.....Respondent
(C.R. Building(Annexe), Birchand Patel Path, Patna.) WITH Service Tax Miscellaneous Application No.75624 of 2019 AND Service Tax Appeal No.75184 of 2019 (Arising out of Order-in-Appeal No.125/Pat/ST/Appeal/2018-19 dated 13 September 2018 passed by Commissioner(Appeals) of Customs, CGST & Central Excise, Patna.) Commissioner of CGST & CX, Patna Commissionerate (C.R. Building(Annexe), Birchand Patel Path, Patna.) .....Appellant VERSUS M/s. Alok Kumar (At+PO - Kesjawe, Via - Ulao, Begusarai-851134.) ...Respondent APPEARANCE Shri Tarun Chatterjee, Advocate for the Appellant/Assessee Shri K.Choudhary, Authorized Representative for the Respondent/Revenue CORAM: HON'BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) MISCELLANEOUS ORDER NO. 77490/2019 FINAL ORDER NO. 76609-76610/2019 2 Service Tax Appeal No.79324 of 2018 DATE OF HEARING : 30 September 2019 DATE OF DECISION : 22 November 2019 P.K.CHOUDHARY :
Both these appeals are arising out of common Order-in-Appeal. The Single Member Bench heard both the appeals on 30 September 2019 and the Final Order was reserved.
2. Today in the Court, Shri Tarun Chatterjee, learned Advocate appeared on behalf of the assessee and mentioned that for settlement of Service Tax Appeal No.79324 of 2018 filed against Order-in-Appeal No.125/Pat/ST/Appeal/2018-19 dated 13 September 2018 passed by Commissioner(Appeals) of Customs, CGST & Central Excise, Patna, the appellant has filed application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. He has filed photocopy of Form SVLDRS 1 vide ARN No.LD0609190000272 dated 06.09.2019, which shows application for settlement of the Service Tax Appeal No.79324 of 2018 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
3. The designated Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has issued Form No.SVLDRS-3 vide SVLDRS- 3 No.L311019SV300111 dated 06.09.2019. Photocopy of the same is also submitted and placed on record.
4. The learned Advocate further submitted that on-line portal under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the appellant to upload "withdrawal certificate" as a proof of withdrawal of appeal filed before CESTAT, Kolkata. He further requested that in view of the above, the appeal filed before the Tribunal may be treated as withdrawn.
5. Accordingly, Service Tax Appeal No.79324 of 2018 filed by the Appellant is dismissed as withdrawn.
6. Service Tax Appeal No.75184 of 2019 has been filed by the Revenue against the same Order-in-Appeal No.125/Pat/ST/Appeal/2018-19 dated 13 September 2018 passed by Commissioner(Appeals) of Customs, CGST & Central Excise, Patna.
3Service Tax Appeal No.79324 of 2018
2. Shri K.Choudhary, learned Authorized Representative appeared on behalf of the Revenue and reiterated the grounds of appeal. Shri Tarun Chatterjee, learned Advocate appeared on behalf of the Respondent/assessee.
3. Heard both sides and perused the appeal records.
4. On perusal of records, I find that the amount involved in the present case is below the monetary limit of Rs.50.00 Lakhs which has been notified vide Board's Instruction being F.No.390/Misc/116/2017- JC dated 22 August 2019. Accordingly, the appeal is dismissed under National Litigation Policy.
In the result, the appeal filed by the appellant-assessee is dismissed as withdrawn and the appeal filed by the appellant-Revenue is dismissed under National Litigation Policy. Miscellaneous Application filed by the appellant-Revenue also gets disposed of.
(Order pronounced in the open court on 22 November 2019.) SD/ (P.K.CHOUDHARY) MEMBER (JUDICIAL) sm