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2016 (11) TMI 832 - AT - Service TaxMaintainability of appeal - fee for filing appeal not paid - rejection of Rebate claim - jurisdiction of Tribunal as per proviso (b) to Section 35B(i) of Central Excise Act - Held that: - though as per the provision of first proviso to Section 35B(i), the order relates to rebate of duty paid on goods exported are not appealable to this Tribunal and in such matter revision application lies before the Revisionary Authority, Government of India in terms of Section 35EE. However in case of service tax there is a specific provision made under Section 86 - From the above Section 86 there is explicit provision by which the order relating to grant of rebate of service tax on input, service tax or rebate of duty paid on input have been carve out for appeal before this Tribunal and in such cases the assessee is required to file revisionary application under Section 35EE. However, in the said provision, the rebate of service tax paid on output service has not been carved out therefore present appeal on the issue of rebate of service tax paid on output service exported out of India is maintainable before this Tribunal. Section 35 EE is applicable but only for the cases related to rebate of service tax paid on input service or duty paid on inputs which were used in the export of services. Since there is independent provision under Section 86 in such cases Section 35 B need not to be resorted. Therefore the present appeals are maintainable. As regard the fees for filing the appeal - Held that: - in case of rebate or refund matters, payment of fees is not required for filing the appeal. Appeal allowed.
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