2019 (1) TMI 249

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....VAGNANAM. J., This appeal filed by the Revenue is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Zonal Bench, Chennai - 600 006 dated 01.12.2016. 2. The Tribunal by the impugned order allowed the appeal filed by the respondent assessee. The Revenue though has preferred this appeal on account of the low tax effect, the learned Standing Counse....

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....ining the credit amount of eligible accumulated credit that remained unutilized on account of closure of the activities of the assessee in Puducherry. Therefore, it is submitted that certain directions may be issued to the appellant to comply with the direction issued by the Tribunal. 4. Mr.A.P.Srinivas, learned Standing Counsel appearing for the appellant has strong reservations as against the ....

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....case, an observation is required to be made while dismissing the appeal so that the appellant would be in a position to take the matter forward and implement the directions of the Tribunal. 5. For the above reasons, the appeal deserves to be dismissed on the ground of low tax effect and the substantial questions of law are left open. We direct the appellant to implement the direction issued by th....