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2015 (7) TMI 1164 - AT - Service TaxRejection of part of rebate claim and sanctioning of part of the claim - Held that: - as per the amendment to Section 86 of the Finance Act, 1994, appeal relating to grant of rebate of service tax on inputs or input services used for providing export services shall be dealt with the provision of Section 35EE of the Central Excise Act, 1944 if these appeals which were filed after Finance Act, 2012 came into statute. These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal in 2013 and 2014 hence as per proviso to Section 86 of the Finance Act, 1994 as amended, an appeal against Commissioner (Appeals) order on rebate of the amount paid on export of services needs to be filed with the Joint Secretary (RA), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi. Accordingly, we transfer the appeals to the Joint Secretary (R), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi. Cross Objection filed by appellant is also transferred.
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