https://www.taxtmi.com/caselaws?id=361002 The Tribunal upheld the rejection of rebate claims under Notification No. 12/2005-ST for service tax and education cess. The appellant's argument of intending to claim refunds was not accepted, and the Tribunal dismissed the appeals due to non-compliance and a jurisdictional shift post-amendment by the Finance Act, 2015. The appeals were deemed not maintainable before the Tribunal and were considered under the Revisionary Authority as per Section 35EE of the Central Excise Act, 1944. en-us Thu, 22 Mar 2018 00:00:00 +0530 Mon, 28 May 2018 07:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361002 The Tribunal upheld the rejection of rebate claims under Notification No. 12/2005-ST for service tax and education cess. The appellant's argument of intending to claim refunds was not accepted, and the Tribunal dismissed the appeals due to non-compliance and a jurisdictional shift post-amendment by the Finance Act, 2015. The appeals were deemed not maintainable before the Tribunal and were considered under the Revisionary Authority as per Section 35EE of the Central Excise Act, 1944. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361002