GTL INFRASTRUCTURE LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE appeal is directed against the communication vide letter No. V/ST -II/HLC/HC/GRTL/52/2013 Part -I/132, dated 7 -3 -2014 issued by the Commissioner of Service Tax, Mumbai -II, to the appellant M/s. GTL Infrastructure Ltd., Navi Mumbai, directing the appellant to approach the proper officer prescribed under law to establish that Service Tax has been paid wrongly and thereafter, seek a suitable remedy in accordance with law.

(2.) The said communication has been issued to the appellant in pursuance to the Hon'ble Bombay High Court's order dated 27 -1 -2014 in Writ Petition No. 621 of 2014 in the case of GTL Infrastructure Ltd. v. UOI. Vide Order dated 27 -1 -2014 in Writ Petition No. 621 of 2014, the Hon'ble Bombay High Court had directed the Commissioner of Service Tax, Mumbai -II to treat their petition as a representation and to decide the same after giving an opportunity of hearing. The said petition related to allowing of Cenvat credit of Rs. 79.92 crores (approximately) which was paid by the appellant earlier towards the Service Tax liability of M/s. Chennai Network Infrastructure Ltd. with whom the appellant was proposing to merge and the merger petition is said to be pending in the Hon'ble High Court of Madras. The learned Special Consultant for the Revenue raised a preliminary objection staring that this appeal is not maintainable as in terms of Section 86 of the Finance Act, 1994 only when an assessee is aggrieved by an order passed by the Commissioner of Central Excise under Section 73 or Section 83A or an order passed by the Commissioner of Central Excise (Appeals) under Section 85, he can file an appeal before the Tribunal. Since the present order of the Commissioner is not in order passed by Sections 73 or 83A, the appeal is not maintainable.