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Judgment
Vasa Seshagiri Rao, Member (T)
All these four appeals involve an identical issue of Refund of input service credit availed by the appellant viz., M/s. Nokia India Ltd., on input services viz., Outdoor Catering Service, Rent-a-Cab Service and Insurance Services for the premiums paid for the welfare of their employees.
The Ld. Authorised Representative Shri M. Ambe has informed that the disputed amounts involved in all these appeals is less than Rs.25 lakhs in each case.
The Ld. Consultant Shri Ramani N.V.S. has argued on merits and also adverted to the Litigation Policy of Government of India in respect of Customs, Excise and Service Tax (Appeals) issued vide F.No. 390/Misc./30/2023-JC dated 02.11.2023 wherein in order to reduce the Government litigation, monetary limit of less than Rs.50 lakhs was prescribed for pursuing appeals before CESTAT. The above appeals involve the disputed amounts which are below the prescribed limit as follows:-
As such, all these appeals are dismissed on monetary limits.