Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding

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....th September 2010 To The Chief Commissioners of Central Excise and Service Tax (ALL), The Director General of Service Tax The Director General of Audit The Director General of Central Excise Intelligence, The Commissioners of Service Tax (ALL) Madam/Sir, Subject: Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding. Attention ....

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....2010 - Service Tax dated 8th September 2010. 2. The revised monetary limits are as follows: Table I Sr. No. Central Excise Officer Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A (1) (2) (3) (1) Superintendent of Central Excise  Not exceeding Rs. one lakh (excluding the cases relating to taxability....

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....judication. (1) (2) (3) (1) Superintendent of Central Excise  Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) (2) Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. five lakhs (except cases where Superintend....

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....s-statement etc. (iii) They would be competent to decide cases involving wrong availment of CENVAT credit upto a monetary limit of Rs. one lakh. (iv) The jurisdictional Commissioners of Central Excise may redistribute the pending cases in the Commissionerate based on above factors. It is further clarified that notwithstanding this revision, in all cases, where the personal hearing has alread....