Commnr.,Central Excise,Customs And Service Tx vs. M/S.Hazaribagh Mining And Engineers PVT.LTD.

This matter is taken up through hybrid mode.

Heard Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the appellant and Mr. J. Mohanty, learned counsel appearing for the respondent.

At the outset, Mr. J. Mohanty, learned counsel appearing for the respondent raised preliminary objection with regard to maintainability of the appeal and contended that since the amount involved in this appeal is less than Rs.1.0 crore, this Court has no juri iction to entertain this appeal. It is further contended that since there is dispute with regard to classification of service, this Court could not entertain the appeal.

Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the appellant contended that there is no dispute with regard to classification of service, rather admitted fact is that there was transaction of Rs.1.0 crore. Therefore, this Court has juri iction to entertain this appeal.

Having heard learned counsel for the parties and after going through the records, this Court finds that in the instant case the transaction being less than Rs.1.0 crore, the matter is fully covered by the order dated 10.01.2023 passed by this Court in the case of Commissioner of GST & Central Excise, Rourkela v. K.D. Sharma [2023 (70) GSTL 437 (Ori): (2023) 3 Centax 67 (Ori.)]. Thereby, when there is availability of classification of service and more so monetary limitation is more than Rs.1.0 crore, this Court is not inclined to entertain this appeal.

Accordingly, the appeal stands disposed of in terms of the order dated 10.01.2023 passed by this Court in the case of Commissioner of GST & Central Excise, Rourkela v. K.D. Sharma [2023 (70) GSTL 437 (Ori): (2023) 3 Centax 67 (Ori.)].