Order Date: 9 January 2023

Parties: M/s Coats & Packs Andheri Mumbai VS Commissioner of Central Goods And Service Tax, Mumbai East

Facts -

• The Appellant, M/s Coats & Packs Andheri Mumbai, was issued the show cause notices dated 06.07.2015 and 02.09.2015, seeking recovery of the inadmissible Cenvat Credit under Rule 14 of the Cenvat Credit Rules, 2004 read with the provisions of Section 11A(4) of the Central Excise Act, 1944.
• The said show cause notices were adjudicated upon vide order dated 05.10.2017, in sanctioning the refund in favour of the appellant. 
• The issue pertains to refund of Cenvat Credit by the appellant as a manufacturer of excisable goods.
• Thereafter, the impugned order dated 29.11.2018 was passed, wherein the learned Commissioner (Appeals) CGST & Central Excise, Mumbai allowed the appeal in favour of Revenue.

Issue – 

• Whether appeal filed by the Revenue under Section 84 of the Finance Act, 1994 is maintainable?

Order –

• The Tribunal relied on the case of Guardian Plasticote Ltd wherein it was held that appeal filed under Service Tax statute in respect of the Central Excise matter is not maintainable and accordingly, rejected the appeal filed by the Commissioner of Central Excise.
• Hence, Tribunal did not find that the impugned order is sustainable on the ground of maintainability. 
• Therefore, the appeal filed by the appellant was allowed on limited ground of jurisdiction only.