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2018 (11) TMI 1213 - CESTAT BANGALOREJurisdiction - maintainability of appeal - Rebate/Refund of service tax paid - export of services - rejection on the ground of time limitation - N/N. 41/2012-ST dated 29.06.2012 - Held that:- In view of the amendment carried out by Finance Act, 2015 dated 14.05.2015 vide which the jurisdiction to entertain such an appeal has been ousted. In view of the specific amendment in Section 86 of the Finance Act, 1984 vide Finance Act, 2015, 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 Central Excise Act, 1944. All the appeals are dismissed being not maintainable before this Tribunal.
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