https://www.taxtmi.com/caselaws?id=247610 The High Court dismissed the appeal by the Revenue challenging the CESTAT order on the excisability of information technology services, stating that such matters fall under the jurisdiction of the Supreme Court under Section 35G of the Central Excise Act, 1944. The Court emphasized that disputes involving excise duty, goods' value, classification, exemptions, and manufacturing processes must be addressed at the Supreme Court level, not at the High Court. Therefore, the High Court ruled that the appeal was not maintainable and directed the appellant to approach the Supreme Court for further proceedings, adhering to the statutory provisions of the Act. en-us Thu, 18 Aug 2011 00:00:00 +0530 Fri, 16 May 2014 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247610 The High Court dismissed the appeal by the Revenue challenging the CESTAT order on the excisability of information technology services, stating that such matters fall under the jurisdiction of the Supreme Court under Section 35G of the Central Excise Act, 1944. The Court emphasized that disputes involving excise duty, goods' value, classification, exemptions, and manufacturing processes must be addressed at the Supreme Court level, not at the High Court. Therefore, the High Court ruled that the appeal was not maintainable and directed the appellant to approach the Supreme Court for further proceedings, adhering to the statutory provisions of the Act. Case-Laws Service Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247610