https://www.taxtmi.com/caselaws?id=247336 The High Court directed the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to hear and decide the appeal on its merits after finding the Registry's decision erroneous. The Court held that the refund claim for service tax and cess should not be denied as the activity was not subject to service tax. It ruled in favor of the petitioner, emphasizing that CESTAT retained jurisdiction to decide on rebate and refund matters despite the Revenue's contentions. The Court highlighted the importance of appellate remedies and clarified that the amendment to Section 83 did not limit CESTAT's jurisdiction under Section 86. en-us Fri, 25 Apr 2014 00:00:00 +0530 Wed, 07 May 2014 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247336 The High Court directed the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to hear and decide the appeal on its merits after finding the Registry's decision erroneous. The Court held that the refund claim for service tax and cess should not be denied as the activity was not subject to service tax. It ruled in favor of the petitioner, emphasizing that CESTAT retained jurisdiction to decide on rebate and refund matters despite the Revenue's contentions. The Court highlighted the importance of appellate remedies and clarified that the amendment to Section 83 did not limit CESTAT's jurisdiction under Section 86. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247336