Jurisdiction of Commissioner (Appeals) clarified: appeals from Assistant Commissioner customs orders for 100% EOUs on service tax credit lie with Customs Appeals. For Customs jurisdiction 100% EOUs, the appellate authority for rebate or refund claims of input service tax credit and refund of unutilised credit is the Commissioner (Appeals) in the Customs appellate capacity; appeals from orders of the Assistant Commissioner, Customs Division (including refund/unutilised service tax credit orders) lie with that Commissioner (Appeals) in Bangalore.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Commissioner (Appeals) clarified: appeals from Assistant Commissioner customs orders for 100% EOUs on service tax credit lie with Customs Appeals.
For Customs jurisdiction 100% EOUs, the appellate authority for rebate or refund claims of input service tax credit and refund of unutilised credit is the Commissioner (Appeals) in the Customs appellate capacity; appeals from orders of the Assistant Commissioner, Customs Division (including refund/unutilised service tax credit orders) lie with that Commissioner (Appeals) in Bangalore.
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