The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that a Service Tax Appellant by the Revenue cannot continue after the approval of the Resolution Plan by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code, 2016. The Tribunal ruled that such an appeal would stand abatement and would be infructuous.
The dispute has arisen as a result of an Order-in-Original passed by the Commissioner of Central Excise, Puducherry, confirming the demand raised under service tax by the Hindustan National Glass & Industries Ltd for the relevant period. The Revenue, being aggrieved by the adjudication order, has filed an appeal before CESTAT.