Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 435 - HC - Service TaxJurisdiction of Tribunal - appeal in respect of rebate claims made under the Finance Act, 1994 - issue related to claim for rebate on the services exported - Held that:- various subsections of section 86 would enable the Appellate Tribunal to deal with the Appeal and what the Tribunal has noted in this case is only subsection (7) of section 86. That is enabling it to apply the same provisions of the Central Excise Act,1944 while dealing with the Appeals under section 86. Thus,the same powers and the same procedure as is provided in Central Excise Act,1944 while dealing with Appeals may be followed by the Tribunal. The Tribunal,thus,has the same powers and can follow identical procedure as is found in Central Excise Act,1944. To our mind,this was not the provision which could have enabled the Tribunal in this case to rely on the issue of maintainability or competency of the Appeal. The Tribunal has clearly missed and omitted from consideration subsection (2A) of section 86. In this case,it is the Committee of Commissioners which objected to the order passed by the Commissioner of Central Excise (Appeals) and directed the Central Excise Officer to appeal on its behalf to the Appellate Tribunal against that order. This Appeal was clearly maintainable and should have been entertained and decided on merits. The subject Appeal therefore could not have been dismissed for want of jurisdiction. - Decided in favor of revenue.
|