Ranchi v. B Rai
Case brief
What is this about?
The tribunal notes the amount involved is below the monetary limit for CESTAT litigation. Relying on the National Litigation Policy notification of 2019, the tribunal dismisses the service tax appeal without detailed reasoning.
What did the court decide?
The appeal is dismissed in view of the National Litigation Policy.
What the court decided
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Service Tax Appeal No. 75315 of 2015
(Arising out of Order-in-Appeal No. 03/DNB/2014 dated 19.12.2014 passed by the Commissioner (Appeals), Central Excise and Service Tax, Ranchi)
Commissioner of Central Excise and Service Tax : Appellant Dhanbad Commissionerate
VERSUS
M/s. B. Rai : Respondent
Akash Kinari Katras, Dhanbad
APPEARANCE:
Shri S.K. Dikshit, Authorized Representative for the Appellant-Revenue
None for the Respondent
CORAM:
Parties & counsel
- appellant
Commissioner of Central Excise and Service Tax, Dhanbad
- respondent
M/s. B. Rai
Coram
R. MURALIDHAR
Case details
As recorded by the court registry
- Court
- CESTAT
- Decided on
- · November
- Case no.
- ST/75315/2015
- Topic
- Banking and Recovery
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