Home List
← Previous	Next →

Commissioner of S.T., MUMBAI-II Versus Mail Order Solutions (I) Ltd.

2016 (3) TMI 135 - CESTAT MUMBAI

Appropriate authority to decide a case - Refund of Cenvat credit availed on inputs and input services for the services exported - Held that: as per Section 117 of the Finance Act, 2015, these cases need to be decided by the Joint Secretary (R), Depar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1854-1865/2015-WZB/STB - Dated:- 24-6-2015 - Shri M.V. Ravindran, Member (J) and P.S. Pruthi, Member (T) Shri R.K. Das, DC (AR), for the Appellant. Shri Akhil Kedia, CA, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - All these .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rs are passed by first appellate authority. It is the submission at Bar that as per Section 117 of the Finance Act, 2015, these cases need to be decided by the Joint Secretary (R), Department of Revenue, Ministry of Finance, Government of India. 3.&e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rovided that where an order, relating to a service which is exported, has been passed under Section 85 and the matter relates to grant of rebate of service tax on input services, or rebate of duty paid on inputs, used in providing such service, such .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X