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2018 (5) TMI 1566 - AT - Service TaxRebate claims - service tax and education cess paid on input services which are said to have been used in providing the ITSS - N/N. 12/2005-ST dt. 01/01/2005 under Rule 5 of Export of Service Rules, 2005 - rejection on the ground that the appellants have not complied with the conditions as prescribed in notification - Held that: - though the appellant has submitted that they in fact wanted to file the refund claims under Notification No.5/2006 but inadvertently they have used the wrong form of rebate. But this submission is not correct and the original order as well as the first appellate order in the first round of litigation has also considered it as a rebate claim. It is not permitted to treat the rebate claim as refund claim under Rule 5 of CENVAT Credit Rules read with N/N. 5/2006 - in view of the amendment carried out by Finance Act, 2015 dt. 14/05/2015 vide which the jurisdiction to entertain such appeal has been ousted. The present appeals are not maintainable before this Tribunal and the appeal lies before the Revisionary Authority in accordance with the provisions of Section 35EE of the Central Excise Act, 1944 - appeal dismissed being not maintainable.
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