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2015 (9) TMI 1388 - AT - Service TaxApplication for Modification / Rectification of mistake in the stay order - it was contended that services were rendered outside India and no part of the service was performed in India. Therefore, he submits that they are not liable for predeposit and also pleaded for revenue-neutrality as they are entitled for the entire credit of service tax paid under reverse charge. - Held that:- Tribunal can only rectify any mistake apparent on record in the said order and in this case there is no such mistake brought out by the appellant but only seeking to revisit the facts and findings of this Tribunal order [2015 (8) TMI 958 - CESTAT CHENNAI] Which amounts to review of the order and there is no powers vested with Tribunal to review its own order. Any decision on debatable point of law cannot be treated as mistake apparent from record. The ratio of the Apex court decisions [2002 (12) TMI 87 - SUPREME COURT OF INDIA] and Madras High Court decisions [2010 (12) TMI 698 - MADRAS HIGH COURT] are directly applicable to the facts of the present case. In view of the forgoing discussions and by respectfully following the Apex Court and High Court decisions, we do not find any apparent and manifest mistake in the Tribunal’s interim order so as to exercise the powers to recall or modify the Misc order [2015 (8) TMI 958 - CESTAT CHENNAI] - Decided against assessee.
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