https://www.taxtmi.com/caselaws?id=3826 The Tribunal allowed the appeals by way of remand, emphasizing the need to consider the correct jurisdictional authority for filing rebate claims under the Export of Services Rules, 2005. The rejection of the claim based on jurisdiction was deemed incorrect, and the matter was remanded to the Commissioner (Appeals) for a fresh decision on merit within three months. The Tribunal highlighted the establishment of a separate Service Tax Commissionerate and the role of Assistant Commissioners in the Central Excise Department in processing rebate claims. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3826 The Tribunal allowed the appeals by way of remand, emphasizing the need to consider the correct jurisdictional authority for filing rebate claims under the Export of Services Rules, 2005. The rejection of the claim based on jurisdiction was deemed incorrect, and the matter was remanded to the Commissioner (Appeals) for a fresh decision on merit within three months. The Tribunal highlighted the establishment of a separate Service Tax Commissionerate and the role of Assistant Commissioners in the Central Excise Department in processing rebate claims. Case-Laws Service Tax Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3826