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2016 (3) TMI 135 - CESTAT MUMBAI

2016 (3) TMI 135 - CESTAT MUMBAI - 2016 (41) S.T.R. 202 (Tri. - 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), Department of Revenue, Ministry of Finance, Government of India as per Section 35EE of the Central Excise Act, 1944. - Appeals disposed of - ST/85626-85631/2014-Mum and Cross Obje .....

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inputs and input services, for the services exported and the impugned orders 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. Provisions of Section 117 of the Finance Act, 2015 were produced before us. 4. On perusal of the said Section 117, we find it so; the said section, amends Section 86 o .....

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