Appeals filed by Trig Detective Pvt Ltd. restored by Bombay High Court as appellant hands over a Pay Order of the pre-deposit amount of Rs. 3 crores ordered by CESTAT

IN THE HIGH COURT OF BOMBAY

Central Excise Appeal (L) No. 124, 125 and 126 of 2010

TRIG DETECTIVE PVT LTD

Vs

COMMISSIONER OF SERVICE TAX, MUMBAI

J P Devadhar and Mrs Mridula Bhatkar, JJ

Dated : January 14, 2011

Appellant Rep by: Mr M H Patil and Mr Kails Tiwari
Respondent Rep by: Ms Suchitra Kamble

JUDGEMENT

P C

All these appeals are filed against the order of CESTAT dismissing the appeals filed by the appellant mainly on the ground that the appellant has failed to make payment of predeposit amount of Rs.3 crores as ordered by the CESTAT. Counsel for the appellant hands over the pay order for a sum of Rs.3 crores drawn in the name of S.B.I. Service Tax to Ms. Suchitra Kamble , counsel for the Revenue in compliance of the order passed by the CESTAT. Since the order of the CESTAT regarding pre-deposit is complied with, order passed by the CESTAT dismissing the appeals on 12/11/2010/15/11/2010 is quashed and set aside.

2. The appeals are restored to the file of the CESTAT.

3. CESTAT is directed to dispose of the appeals on merits and in accordance with law.

4. In view of the restoration of the appeals the attachment order dated 4/1/2011 shall stand vacated.

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1. Service Tax on Towers and pre-fabricated buildings – Capital Goods or Inputs – CESTAT declined to follow its earlier orders and grant waiver of pre-deposit
2. Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay
3. If Tribunal Passed An Order In Absence Of Appearance By The Appellant, It Had To Pass The Order On Merits
4. Service Tax – Credit taken on invoices issued by Input Service Distributor before getting registered – Pre-Deposit Ordered
5. CESTAT cannot dismiss an appeal when a writ application thereto is pending before a high court