2023 (12) TMI 673

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.... CENVAT amount of Rs. 11,52,115/-. Whether the appellant are entitled for CENVAT Credit in respect of Air travel agent (a) clearing services, (b) consultant engineering services, (c) courier service, (d) premium paid on insurance of bus / van / two wheelers, (e) motor vehicle services rendered for servicing van, (f) advertising services taken for purchase of land, (g) business Auxiliary services. The Service Tax on the service were denied by the Commissioner (Appeal) on the ground that this services are not in relation to manufacturing of goods. 1.2 Appeal no. E/13189/2014 filed by revenue involving Rs. 49,73,900/- (wrongly mentioned in the appeal memo as Rs. 61,26,015/-). 2. Shri Devashish Trivedi, Learned Counsel appearing on behalf....

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....ment in circular no. 390/MISC./116/2017-AC, dated 22.08.2019, the revenue should not file appeal in a case which involves less than Rs. 50,00,000/- before CESTAT. Therefore, the revenue's appeal is liable to be dismissed only threashold ground of monetary limit. 3. On the other hand Shri A K Mudvel, Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order to the extent appeal filed by the asseessee. As regard the revenue's appeal, he submitted a letter given by the concerned Commissionerate, whereby, it was expressed that the revenue's Appeal No. E/13189/2014 involves the amount less than of Rs. 50,00,000/-. 4. We have carefully considered the submissions made by the both the sides and p....

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....oner of Central Tax, Bangalore North 2022 (65) GSTL 358 (Tri - Bang). B. 'Courier Service' : a. RMZ Infotech Pvt. Ltd. V/s. Commr of Central Tax, Bangaluru East 2022 (64) GSTL 599 (Tri - Bang). b. Order of Hon'ble CESTAT, Hyderabad Bench in Service Tax Appeal No. 25339 of 2013. C. 'General Insurance Service': a. RMZ Infotech Pvt. Ltd. V/s. Commr of Central Tax, Bangaluru East 2022 (64) GSTL 599 (Tri - Bang). b. Order of Hon'ble CESTAT, Hyderabad Bench in Service Tax Appeal No. 25339 of 2013. D. 'Business Auxiliary Service': a. Order of Hon'ble CESTAT, Hyderabad Bench in Service Tax Appeal No. 25339 of 2013. E. 'Rent -a- Cab Service': a.....