Maintainability of revenue appeals failed where ST-7 form was used instead of the proper Central Excise appellate route.

Revenue appeals concerning Cenvat credit on input services were held not maintainable because they were filed in ST-7 form meant for service tax matters instead of under the proper appellate route under the Central Excise Act. The Tribunal treated the filing defect as fatal to institution of the appeals, and also noted that no Commissionerate existed at Valsad on the relevant dates, which reinforced the procedural infirmity. The appeals were rejected.

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Issues: Whether the Revenue's appeals were maintainable when filed in ST-7 form instead of under Section 35B of the Central Excise Act, 1944.

Analysis: The appeals related to cenvat credit on input services in respect of excisable goods manufactured by the assessees. The filing was held to be defective because the appeals were presented in the form meant for service tax matters, whereas the proper appellate route lay under the Central Excise Act. The Tribunal also noted that, on the relevant dates, there was no Commissionerate at Valsad, which reinforced the conclusion that the appeals were not properly instituted.

Conclusion: The appeals were not maintainable and were rejected.

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