2017 (6) TMI 1165

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....ember) The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent is an exporter of services and to export the services, the respondent availed services of Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insurance as input service availed cenvat credit thereon. The Revenue is of the view that these impugned services ar....

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.... records and grounds of the appeal, I find that despite the litigation policy issued by the Ministry of Finance, Department of Revenue, i.e. wherein the amount involved is less than Rs. 10 Lac and the issue is not of classification/refund, no appeal is to be preferred before this Tribunal. Admittedly, in the case in hand, the issue of classification/refund is not involved and amount is less than R....