https://www.taxtmi.com/caselaws?id=203687 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. en-us Fri, 04 Jun 2010 00:00:00 +0530 Thu, 01 Sep 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203687 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. Case-Laws Central Excise Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203687