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2016 (11) TMI 197 - AT - Service TaxJurisdiction of revisionary authority - section 35EE of the Central Excise Act, 1944 - rebate of service tax - input services used for export of services - Held that: - As per provision of Section 35EE, the competent authority is revisionary authority to deal with the aforesaid matters of rebate. Considering the above provisions, we are of the view that present appeal should be transferred to revisionary authority, Government of India. We are therefore direct the registry to transfer this matter to the revisionary authority - appeal disposed off.
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