Custom, Excise & Service Tax Tribunal
Service Tax - Chennai vs Kriticons Limited on 5 September, 2018
1
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appln. No.: ST/Misc[WD]/41678/2018, ST/Misc[CT]/41679/2018
Appeal No.: ST/40680/2013
(& 17 other appeals)
Sl. Appln. No. Appeal Appellant Respondent
No No.
1. ST/Misc[WD]/41678/2018 ST/40680 The Principal M/s. Kriticons
ST/Misc[CT]/41679/2018 /2013 Commissioner of Ltd.
G.S.T. &
Central Excise,
Chennai North
Arising out of Order-in-Appeal No. 138/2012 (MST) dt. 29.10.2012 passed by The Commissioner of Central Excise (Appeals), Chennai
2. ST/Misc[WD]/41657/2018 ST/41306 The Principal M/s. Integrated ST/Misc[CT]/41656/2018 /2013 Commissioner Service Point (P) of G.S.T. & Ltd.
Central Excise, Chennai North Arising out of Orders-in-Appeal Nos. 17 to 21/2013 (MST) dt. 30.01.2013 passed by The Commissioner of Central Excise (Appeals), Chennai
3. ST/Misc[WD]/41680/2018 ST/41535 The Principal M/s. Robinson ST/Misc[CT]/41681/2018 /2013 Commissioner Air Services of G.S.T. & Central Excise, Chennai North Arising out of Order-in-Appeal No. 91/2013 (MST) dt. 19.02.2013 passed by The Commissioner of Central Excise (Appeals), Chennai
4. ST/Misc[WD]/41663/2018 ST/41553 The Principal M/s. APL ST/Misc[CT]/41662/2018 /2013 Commissioner Logistics India of G.S.T. & Pvt. Ltd.
Central Excise, Chennai North Arising out of Order-in-Appeal No. 47/2013 (M-III) dt. 15.02.2013 passed by The Commissioner of Central Excise (Appeals), Chennai
5. ST/Misc[WD]/41643/2018 ST/41588 The Principal M/s. InTrans ST/Misc[CT]/41642/2018 /2013 Commissioner Cargo (Freight of G.S.T. & Services) Pvt.
2 Central Excise, Ltd.
Chennai North
Arising out of Order-in-Appeal No. 142/2013 (MST) dt. 21.02.2013 passed by The Commissioner of Central Excise (Appeals), Chennai
6. ST/Misc[WD]/41655/2018 ST/41589The Principal M/s. D. ST/Misc[CT]/41654/2018 /2013 Commissioner Thimmeswara of G.S.T. & Rao Central Excise, Chennai North Arising out of Order-in-Appeal No. 132/2013 (MST) dt. 20.02.2013 passed by the Commissioner of Service Tax, Service Tax Commissionerate
7. ST/Misc[WD]/41671/2018 ST/40907The Principal M/s. Vision ST/Misc[CT]/41670/2018 /2014 Commissioner Times India (P) of G.S.T. & Ltd.
Central Excise, Chennai North Arising out of Order-in-Appeal No. 382/2013 (MST) dt. 18.12.2013 passed by the Commissioner of Central Excise (Appeals), Chennai
8. ST/Misc[WD]/41669/2018 ST/42597 The Principal M/s. Intertouch ST/Misc[CT]/41668/2018 /2014 Commissioner Roofing and of G.S.T. & Ceiling Central Excise, Chennai North Arising out of Order-in-Appeal No. 195/2014 dt. 23.07.2014 passed by the Commissioner of Service Tax, Chennai I Commissionerate
9. ST/Misc[WD]/41674/2018 ST/41541 The Principal M/s. Sri City ST/Misc[CT]/41672/2018 /2015 Commissioner Pvt. Ltd.
of G.S.T. & Central Excise, Chennai North
10. ST/Misc[WD]/41675/2018 ST/41542 --do-- --do--
ST/Misc[CT]/41673/2018 /2015 Arising out of Orders-in-Appeal Nos. 69 & 70/2015 (STA-II) both dt. 02.03.2015 passed by the Commissioner of Service Tax, Chennai II Commissionerate
11. ST/Misc[WD]/41632/2018 ST/40893 The Principal M/s. The ST/Misc[CT]/41635/2018 /2016 Commissioner Chennai of G.S.T. & Metropolitan Central Excise, Development Chennai North Authority
12. ST/Misc[WD]/41633/2018 ST/40894 --do-- --do--
ST/Misc[CT]/41636/2018 /2016
13. ST/Misc[WD]/41634/2018 ST/40896 --do-- --do--
3
ST/Misc[CT]/41637/2018 /2016
Arising out of Orders-in-Appeal Nos. 9,10 & 11/2016 (STA-I) dt. 04.01.2016 passed by the Commissioner of Service Tax, Chennai I Commissionerate.
14. ST/Misc[WD]/41651/2018 ST/41137 The Principal M/s. The ST/Misc/[CT]/41647/2018 /2016 Commissioner Chennai of G.S.T. & Metropolitan Central Excise, Development Chennai North Authority
15. ST/Misc[WD]/41648/2018 ST/41140 --do-- --do--
ST/Misc/[CT]/41644/2018 /2016
16. ST/Misc[WD]/41649/2018 ST/41141 --do-- --do--
ST/Misc/[CT]/41645/2018 /2016
17. ST/Misc[WD]/41650/2018 ST/41142 --do-- --do--
ST/Misc/[CT]/41646/2018 /2016
Arising out of Orders-in-Appeal No. 82,83,84 & 85/2016 (STA-I) dt. 09.02.2016 passed by The Commissioner of Service Tax, Chennai I Commissionerate.
18. ST/Misc[WD]/41683/2018 ST/40007 The Principal M/s. Best & ST/Misc[CT]/41682/2018 /2017 Commissioner Compton of G.S.T. & Engineering Central Excise, Projects Ltd.
Chennai North Arising out of Orders-in-Appeal No. 101 & 102/2016 (STA-II) dt. 28.07.2016 passed by The Commissioner of Service Tax, Chennai II Commissionerate.
Appearance:-
Shri. S. Govindarajan, AC (AR) for the Appellant Shri. Sankaravadivelu S., Shri. S. Sivaramakrishnan, Shri. P. Ravindran, Shri. R. Mansoor Ilahi, Shri. J. Shankar Raman, Shri. Rohan Rajasekaran, Shri. D. S. Vipula, Ms. Krithika Jaganathan & Shri. M. N. Bharathi, Advocates, for the Respondents 4 CORAM:
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) Hon'ble Shri Madhu Mohan Damodhar, Member (Technical) Date of Hearing/Decision:05.09.2018 Final Order No. 42355-42372 / 2018 Per Bench :
Department has filed Miscellaneous Applications seeking to withdraw the above appeals on the ground of monetary limits as fixed by the recent litigation policy.
2. The Miscellaneous Applications for withdrawal of the appeals are allowed. The Miscellaneous Applications filed by the Department for change of cause title consequent to the reorganization of the Department and change in territorial jurisdiction are allowed. Registry is directed to amend the cause titles as prayed for.
3. The appeals are therefore dismissed as withdrawn.
(Dictated and pronounced in open Court) (Madhu Mohan Damodhar) (Sulekha Beevi C.S.) Member (Technical) Member (Judicial) Sdd