2015 (8) TMI 688

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....g substantial questions of law :- "1. Whether on the facts and circumstances of the case, the Tribunal is right in law in confirming the order of the Commissioner (Appeals) dated 13.04.2009 holding that the credit of Service Tax paid on travels for transportation of their Staff for pick up and drop from residence to factory be allowed ? and 2. Whether on the facts and circumstances of the case, the Tribunal is right in law in relying on the decision reported in the case of Commissioner of Central Excise, Nasik vs. Cable Corporation of India Ltd. - 2008 (12) STR 598, and CCE, Jaipur - II vs. JK Cement Works reported in - TIOL 8411) which has been appealed and pending before the High Court?" 2. The 1st respondent / assessee are manuf....

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....es 2004 read with Section 11 A of CEA 1944. After due process of law, the Order in Original No: 37 of 2007 dated 18.05.2007 came to be passed demanding a sum of Rs. 1,60,116/- (service tax credit of Rs. 92,901/- + Rs. 64,077/-) Edu. Cess (i.e. 1,857/- + 1281). 3. Challenging the said order, the assessee approached the Commissioner (Appeals). By his Order-in-Appeal No. 110/2009 dt. 13.04.2009, the Commissioner (Appeals) disposed of the appeal by allowing the credit of service tax paid to Travels for Transportation of their staff for pick up and drop from residence to the factory premises and on Telephone (attached to the office) charges and denied the credit taken on service tax paid on Insurance Police (Health Insurance) / Group Personal....

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....d any other penalty imposed under the Law in force at the relevant time, no appeal shall be filed before the High Court." 6. In view of the above instruction it is clear that, for preferring an appeal, monetary limit is fixed and only if the monetary limit exceeds Rs. 2 Lakhs, appeal can be filed. Since the monetary limit in the present case, even as per the order of the Commissioner (Appeals) is well within the limit of Rs. 2 Lakhs, the present appeal, filed by the Department, is not maintainable. 7. Heard the learned standing counsel appearing for the appellant/Department and perused the materials available on record. 8. Even though this appeal is filed to consider the above question of law, referred to supra, we are not inclined....