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2018 (2) TMI 1841 - CGOVT - Service TaxMaintainability of revision application - rejection on the ground of time bar - communication/service of order - change in address - Jurisdiction - revisionary power under Section 86 of the Finance Act, 1994 - Held that:- As per Section 83 of Finance Act, 1994, read with Section 35EE of the Central Excise Act, 1944, a Revision Application is to be accompanied by a fee of ₹ 1,000/- where the amount of Service Tax levied by any officer is more than ₹ 1.00 lakh. This requirement of payment of fee before or at the time of filing the application is mandatory and no relaxation in this regard is provided under the aforesaid provision or any other Section - Thus if any application is not accompanied by the specified fee, such application cannot be considered as proper Revision Application by virtue of the above-mentioned provision. Since in this case the fee of ₹ 1,000/- has been paid only on 21-4-2014, the proper Revision Application in this case can be considered to have been filed only on 21-4-2014 by which this application is time-barred as the Revision Application can be filed only within 3 months from the date of communication of the Commissioner (Appeals) order as per sub-section (2) of Section 35EE of Central Excise Act, 1944 which was received in this case on 5-9-2013. Jurisdiction - Held that:- It is also evident from the Revision Application and orders of lower authorities that the issue involved in the present case is regarding refund of accumulated Cenvat credit under Rule 5 of Cenvat Credit Rules, 2005, read with Notification No. 12/2005, dated 19-4-2005, for which the Government does not have revisionary power under Section 86 of the Finance Act, 1994, read with Section 35EE of Central Excise Act - the Revision Application has been filed wrongly before the Government. Revision Application is rejected as time-barred and not maintainable before the Government.
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