https://www.taxtmi.com/caselaws?id=370870 Rebate disputes concerning Service Tax on input services used for export of goods were held to fall within the statutory revision route under Section 35EE of the Central Excise Act, 1944 after the amendment to Section 86 of the Finance Act, 1994. Because the legislation specifically required such rebate orders to be dealt with by the Revisionary Authority, the Tribunal lacked jurisdiction to entertain a direct appeal. The appeals were therefore not maintainable before CESTAT, and the proper remedy lay in revision under the prescribed statutory mechanism. en-us Tue, 21 Aug 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370870 Rebate disputes concerning Service Tax on input services used for export of goods were held to fall within the statutory revision route under Section 35EE of the Central Excise Act, 1944 after the amendment to Section 86 of the Finance Act, 1994. Because the legislation specifically required such rebate orders to be dealt with by the Revisionary Authority, the Tribunal lacked jurisdiction to entertain a direct appeal. The appeals were therefore not maintainable before CESTAT, and the proper remedy lay in revision under the prescribed statutory mechanism. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370870