Commissioner Of Service Tax 1 Mumbai v. Mittal Towers Pcs Ltd

2-CEXA-76-2017.DOC jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 76 OF 2017 Commissioner of Service Tax - I, Mumbai ... Appellant

Versus

Mittal Towers PCS Ltd.

...Respondent

Ms. P.S. Cardozo with Ms. Ruju Thakkar for the Appellant. Mr. Jas Sanghavi, I/b P.C. Tripathi, for the Respondent.

CORAM:

M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ.

DATED:

11TH SEPTEMBER, 2018 PC:- 1.

This Appeal under Section 83 of the Finance Act read with Section 35G of Central Excise Act, 1944 challenges the order dated 15th January, 2016 passed by Customs, Excise and Service Tax Appellate Tribunal.

2.

Our attention is invited to circular / instruction dated 11 July, 2018 issued by the Central Board of Indirect Taxes and Customs directing the Revenue not to file Appeals to the High Court where the tax effect is less than Rs.50 lakhs. It also directs its officers to withdraw the pending appeals where the tax effect is less than Rs.50 lakhs.

3.

Ms. Cardozo, the learned counsel appearing in support of the Appeal on instructions from Shyam Raj Prasad, 1/2

2-CEXA-76-2017.DOC Commissioner, CGST & C.Ex., Mumbai South Commissionerate seeks to withdraw this Appeal. In support of this she tenders a pursis 31st August, 2018 filed by the Commissioner seeking to withdraw the Appeal in view of the CBIC circular dated 11th July, 2018. The pursis is taken on record and marked 'A' for identification.

4.

Hence, the Appeal is dismissed as withdrawn. Refund of Court Fees, as per Rules.

( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.) 2/2