Rebate of service tax on exported services now governed by Central Excise Act procedure; appeals transferred accordingly. The amendment qualifies the general assessment provision by adding exceptions and provisos that require orders relating to rebates on input services or duty-paid inputs used in exported services, passed under the export assessment provision, to be dealt with under the rebate procedure of the Central Excise Act; pending appeals before the Appellate Tribunal in such matters are to be transferred and handled under that Central Excise Act procedure.
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Provisions expressly mentioned in the judgment/order text.
Rebate of service tax on exported services now governed by Central Excise Act procedure; appeals transferred accordingly.
The amendment qualifies the general assessment provision by adding exceptions and provisos that require orders relating to rebates on input services or duty-paid inputs used in exported services, passed under the export assessment provision, to be dealt with under the rebate procedure of the Central Excise Act; pending appeals before the Appellate Tribunal in such matters are to be transferred and handled under that Central Excise Act procedure.
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