TaxTMI 
TaxTMI 
2012 (9) TMI 773
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....es and parts thereof and holding Central Excise Registration number No. AABCC0881DXM001, was found to have wrongly enjoyed the Cenvat credit. In the course of verification by the audit party, it was noticed that the said assessee had taken cenvat credit of Service Tax in respect of Canteen Services, Air Tickets and CHA & Port services which was not admissible as the said services were not an input service for them as per Rule 3 of Cenvat Credit Rules, 2004 read with Rule 2(1)(ii) of the Cenvat Credit Rules, 2004. Therefore, the said assessee had rendered themselves liable to penalty in terms of the provisions of Rule 15(3). 3.1 The assessee was given a show-cause notice dated 12.10.2009 and the said notice culminated into order of the Assistant Commissioner, Central Excise, and disallowed the Cenvat Credit of Rs. 5,01,561/- and ordered for recovery of the same under section 11 A(1). The Assistant Commissioner also imposed penalty of Rs. 4,000/- under Rule 15(3) of the Cenvat Credit Rules,2004 and also ordered recovery of interest on the amount payable. The Commissioner (Appeals) by its order dated 21.07.2010 upheld the order of the Assistant Commissioner. The assessee approached....
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....filing. The Civil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by the Board after obtaining the opinion of the Ld. Law officer from the Ministry of Law. However, it may be mentioned that Board has issued instruction vide DO F No. 390/170/92-JC dated 13/1/93 as modified by D.O. Of even number dated 27/10/1993 advising the field formations that appeals should not be filed in the Supreme Court in cases where the duty involved is Rs. 5 Lakhs or less. The said instruction was issued in the light of observation of the Supreme Court as conveyed by the then Ld Attorney General and was reiterated vide various Circulars issued by the Board from time to time. It is, therefore, desired that the above instruction must be kept in mind while sending proposals to the Board for filing civil appeal or SLP in the Supreme Court. 5. The Board has decided that appeals....
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....d solely on the ground that the revenue involved is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is required to be furnished by the Zonal Chief Commissioners in Proforma enclosed (Annexure III E & Annexure III F) which should form part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures III E dla- [email protected]. 9. The above instructions of the Board must be adhere to strictly for all appeals filed on or after 1.11.2010. 10. Instruction issued vide F No. 275/55/CX 8A, dated 10.11.2008 is hereby rescinded. 11. Hindi version follows." 4.2 Similarly it is useful to extract fully also the subsequent Circular No. 390/Misc./163/2010-JC, dated 17.08.2011 as below: Department of Revenue Central Board of Excise & Customs New Delhi 17th August 2011 INSTRUCTION Sub:- Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Regarding 1. In exercise of the powers conferr....
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....nd is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. (b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The limit specified herein will not be applicable to application filed before the Joint Secretary (Revision Application) (d) Whether exclusion of audit objections mentioned in para 6(c) of instruction dated 20.10.2010 would cover internal audit objection cases also or whether they would be limited to cases of revenue audit alone. The intention was to apply the exclusion clause mentioned at para 6(c) only to disputes arising out of revenue audit objections accepted by the Department. It has now been decided to delete the said exclusion clause (refer para 3 of this Instr....