Madras High Court
Commissioner Of Service Tax-Ii vs M/S.Scientific Publishing ... on 27 October, 2021
C.M.A. No.682 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.10.2021
CORAM
THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA
AND
THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ
C.M.A. No.682 of 2016
Commissioner of Service Tax-II,
“Newry Towers”, 12th Main Road,
2nd Avenue, Anna Nagar,
Chennai-600 040. ... Appellant
Vs
M/s.Scientific Publishing Services Private Limited,
Nos.6 and 7, 5th Street,
Dr.Radhakrishnan Salai,
Mylapore,
Chennai – 600 004. ... Respondent
Prayer: Civil Miscellaneous Appeal filed under Section 35G of the Central
Excise Act, 1944 read with Section 83 of Finance Act 1994 against the Final
Order No.40876/2015 dated 13.07.2015 of the Customs, Excise and Service
Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT for short).
For Appellant : Mr.V.Sundareswaran
For Respondent : Mr.S.Jaikumar
1/4
https://www.mhc.tn.gov.in/judis
C.M.A. No.682 of 2016
JUDGMENT
Judgment was delivered by PUSHPA SATHYANARAYANA,J
We have heard the learned counsel on either side.
2.The Appeal filed by the Revenue challenges the common order passed
by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal
Bench, Chennai, which decided the issue in favour of the assessee.
3.The Appeal is admitted on the following substantial questions of law:
“1.Whether the decision of CESTAT in allowing refund
of Cenvat credit even without registration is correct?
2.Whether CESTAT is correct in not considering the
safeguards, conditions and limitations as stipulated in the
Appendix to Notification No.05/2006-CE(NT) dated
14.03.2006?
3.Whether CESTAT is correct in applying the ratio of
the judgment of the Hon'ble Karnataka High Court in the
case of M/s.mPortal Wireless Solutions Private Limited when
the said judgment was not accepted on merits but due to low
revenue effect ”
https://www.mhc.tn.gov.in/judis
C.M.A. No.682 of 2016
4. The Revenue seeks to withdraw the case on account of low tax effect
in terms of the circular dated 22.8.2019 issued by the Central Board of
Indirect Taxes and Customs. By the said Circular, the monetary limit for filing
or pursuing any matter before the High Court has been increased to Rs.1
Crore. It is further submitted that the tax effect in this case is less than the
threshold limit.
5. In the light of the above, the Appeal is dismissed on the ground of
low tax effect and the substantial question of law raised is left open. In the
event the tax effect is above the threshold limit fixed in the said circular,
liberty is granted to the Revenue to file a petition before this Court to restore
the matter to be heard and decided on merits.
27.10.2021
srn
To
Customs, Excise and Service Tax Appellate Tribunal,
South Zonal Bench,
Chennai.
https://www.mhc.tn.gov.in/judis
C.M.A. No.682 of 2016
PUSHPA SATHYANARAYANA,J.
AND
MOHAMMED SHAFFIQ,J.
srn
C.M.A. No.682 of 2016
27.10.2021
https://www.mhc.tn.gov.in/judis
