Maintainability of ST-5 appeals upheld in a Cenvat credit dispute, with show cause notices discharged on procedural grounds.

ST-5 form appeals were treated as maintainable in a dispute over denial of Cenvat credit on input services, particularly where an ST-4 appeal had already been entertained by the appellate authority without objection. The Tribunal discharged the show cause notices in favour of the assessee on that procedural footing, while expressly leaving open the merits of whether such demands should be raised under Section 11A of the Central Excise Act, 1944 or Section 73 of the Finance Act, 1994.

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Issues: Whether the appeals filed in ST-5 form were maintainable for assessees disputing denial of Cenvat credit on input services, and whether the show cause notices issued in that context were liable to be discharged.

Analysis: The dispute related to denial of Cenvat credit on input services. In that context, the Tribunal treated the ST-5 form appeals as maintainable, particularly since an appeal in ST-4 form had already been entertained by the appellate authority without objection. The Tribunal also noted that it was not expressing any view on the merits of whether a demand in such cases should be raised under Section 11A of the Central Excise Act, 1944 or Section 73 of the Finance Act, 1994.

Conclusion: The ST-5 appeals were held to be maintainable and the show cause notices were discharged in favour of the assessee.

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