The Department of Goods and Services Tax (GST) and Central Excise filed appeals against a common order issued by the Commissioner (Appeals) in a tax dispute with M/s. Indian Oil Corporation Ltd. However, the appeals have now been dismissed by the authorities.

In the case titled Commissioner of GST & Central Excise v/s M/s. Indian Oil Corporation Ltd., Service Tax Appeal No. 41874/2013, the appeals were heard by Hon’ble Shri P. Dinesha, Member (Judicial), and Hon’ble Shri M. Ajit Kumar, Member (Technical).

During the hearing, it was noted that the disputed amount was significantly lower than the monetary limit prescribed by the Central Board of Indirect Taxes and Customs (CBIC). The CBIC, through F. No. 390/Misc./116/2017-JC dated 22.8.2019, had set the monetary limit for such appeals at Rs.50 lakhs.

Taking this into account, the appeals were dismissed solely on the grounds of not meeting the monetary limit, without delving into the merits of the case. As a result, the cross-objections filed by M/s. Indian Oil Corporation Ltd. in support of the impugned order have also been disposed of accordingly.

Case title: Commissioner of GST & Central Excise v/s M/s. Indian Oil Corporation Ltd.

Citation: Service Tax Appeal No. 41874/2013

Amit Sharma

Author of Tax Concept

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