Commissioner Of Service Tax, Gurgaon v. B A Call Centre India Ltd

STA No.6 of 2018 (O&M) -1IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No.6 of 2018 (O&M) Date of Decision.07.08.2018 Commissioner of Service Tax, Gurgaon ...Appellant Vs B A Call Centre India Private Limited ...Respondent

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL

Present:

Mr. Anshuman Chopra, Advocate for the appellant.

-.- RAJESH BINDAL J.

The appellant in the present appeal has challenged the order dated 21.07.2016 passed by the Customs Excise and Service Tax Appellate Tribunal (for short, CESTAT), arising out of Appeal No.ST/52176/2015-EX[SM], raising the following substantial questions of law:- "(i) Whether the observations and findings contained in the impugned judgment are perverse, contrary to law and to record and thus, are liable to be set aside?

(ii) Whether the Ld. Tribunal has acted illegally and with material irregularity while holding that actual customer is the person who pays for the service and not the person who is actually benefited from the service?

(iii) Whether the observations and findings of the Tribunal are based on conjectures and surmises and PANKAJ KUMAR 2018.08.13 12:42 I attest to the accuracy and integrity of this document

STA No.6 of 2018 (O&M) -2are against the principles of law and are liable to be set aside?

(iv) Whether the Ld. Tribunal has passed the non speaking order qua the finding that an amount of ` 41,395/- is rejected on account of inadmissible CENVAT credit and has illegally set aside the orders in toto?"

At the very outset, learned counsel for the appellant did not dispute the fact that the amount involved in the present appeal is ` 11,75,642/-. As the amount involved is less than the limit prescribed in the Circular issued by the Central Board of Indirect Taxes & Customs (Judicial Cell) dated 11.07.2018, the present appeal be dismissed as not maintainable.

Ordered accordingly.

(RAJESH BINDAL) JUDGE (AMIT RAWAL) JUDGE August 07, 2018 Pankaj* Whether speaking/reasoned Yes/No Whether reportable Yes/No PANKAJ KUMAR 2018.08.13 12:42 I attest to the accuracy and integrity of this document