Central Excise Superintendents - Adjudication Powers for Service Tax – Board clarifies
RECENTLY, Board had given adjudication powers up to Rs one lakh to Superintendents. Now Board clarifies that
++ The Superintendents would be competent to decide cases that involve Service Tax and / or CENVAT credit upto Rs. one lakh in individual show cause notices.
++ They would not be competent to decide cases that involve taxability of services, valuation of services, eligibility of exemption and cases involving suppression of facts, fraud, collusion, willful mis-statement etc.
++ They would be competent to decide cases involving wrong availment of CENVAT credit upto a monetary limit of Rs. one lakh.
++ The jurisdictional Commissioners of Central Excise may redistribute the pending cases in the Commissionerate based on above factors.
CBEC CIRCULAR NO. 130/12/2010-CX, Dated : September 20, 2010