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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Appeals Jurisdiction for EOUs, STPs, EHTPs in Bangalore Under Export of Services and Central Excise Rules.</h1> A clarification has been issued regarding the jurisdiction of the Commissioner (Appeals) concerning 100% Export Oriented Units (EOUs), Software Technology Parks (STP), and Electronic Hardware Technology Parks (EHTP) in Bangalore. There was confusion about the appeals process for matters involving rebate of input service tax credit under the Export of Services Rules, 2005, and refund of unutilized credit under the Central Excise Rules, 2004. It is clarified that the Commissioner of Customs (Appeals) is appointed as the Commissioner of Central Excise (Appeals) for these cases, and appeals against orders by the Assistant Commissioner, Customs Division, should be directed to the Commissioner of Customs (Appeals), Bangalore.
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