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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appeal on Service Tax Rebate for Exported Services Admitted for Further Proceedings</h1> The Tribunal found the appeal regarding the rebate of service tax on exported services maintainable under the second proviso to Section 86 of the Finance ... Rebate of service tax on export of services - maintainability of appeal before CESTAT under second proviso to Section 86 of the Finance Act, 1994 - revision under Section 35EE of the Central Excise Act, 1944Rebate of service tax on export of services - maintainability of appeal before CESTAT under second proviso to Section 86 of the Finance Act, 1994 - revision under Section 35EE of the Central Excise Act, 1944 - Appeal against denial/refusal of rebate of service tax on exported services is maintainable before the Tribunal rather than being required to be pursued by a revision application under Section 35EE. - HELD THAT: - The Tribunal applied its earlier decision rendered in Vodafone Mobile Services (order No. M/87752-87753/2016/SMB dated 15/04/2016) where it was held that appeals concerning rebate of service tax paid on export of services fall within the scope of the second proviso to Section 86 of the Finance Act, 1994 and therefore lie before this Tribunal. On that precedent, the maintainability objection was rejected and the appeal was admitted for adjudication by the Tribunal rather than being directed to the revisionary authority under Section 35EE of the Central Excise Act, 1944. [Paras 2, 3]Objection on maintainability overruled; appeal is maintainable before the Tribunal and admitted.Final Conclusion: The appeal was held maintainable before the Tribunal-applying the Tribunal's earlier order on rebate of service tax on exported services-and admitted for hearing; no remand was directed. The appeal was about the rebate of service tax paid on exported services. The Tribunal decided that the appeal lies before them, citing the second proviso to Section 86 of the Finance Act, 1994. The appeal was deemed maintainable and admitted for further proceedings.
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