https://www.taxtmi.com/caselaws?id=221389 The appeal for a rebate claim on service tax paid for input services used in manufacturing exported goods was rejected by the Tribunal due to non-compliance with procedural requirements under Notification No. 21/2004. The Tribunal held that rebate claims under Section 35B of the Central Excise Act fall outside its jurisdiction, directing appeals to be filed before the Government of India. This case underscores the significance of adhering to procedural rules for rebate claims and the delineation of jurisdictional boundaries under the Central Excise Act, emphasizing the need for strict compliance with statutory provisions and filing appeals in the appropriate forum. en-us Fri, 24 Feb 2012 00:00:00 +0530 Fri, 08 Mar 2013 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221389 The appeal for a rebate claim on service tax paid for input services used in manufacturing exported goods was rejected by the Tribunal due to non-compliance with procedural requirements under Notification No. 21/2004. The Tribunal held that rebate claims under Section 35B of the Central Excise Act fall outside its jurisdiction, directing appeals to be filed before the Government of India. This case underscores the significance of adhering to procedural rules for rebate claims and the delineation of jurisdictional boundaries under the Central Excise Act, emphasizing the need for strict compliance with statutory provisions and filing appeals in the appropriate forum. Case-Laws Service Tax Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221389