https://www.taxtmi.com/caselaws?id=286664 The Government rejected the Revision Application filed by the Commissioner of Central Excise against the Order-in-Appeal allowing refund of service tax paid on exported services. The Government found the application non-maintainable due to lack of jurisdiction, as the revision application can only be filed against orders related to grant of rebate of service tax on input or duty paid on inputs for exported services, not for orders related to refund of service tax. The Commissioner did not challenge the fact that the respondent was not liable to pay service tax on exported services, leading to the rejection of the application. en-us Thu, 06 Dec 2018 00:00:00 +0530 Mon, 09 Mar 2020 07:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286664 The Government rejected the Revision Application filed by the Commissioner of Central Excise against the Order-in-Appeal allowing refund of service tax paid on exported services. The Government found the application non-maintainable due to lack of jurisdiction, as the revision application can only be filed against orders related to grant of rebate of service tax on input or duty paid on inputs for exported services, not for orders related to refund of service tax. The Commissioner did not challenge the fact that the respondent was not liable to pay service tax on exported services, leading to the rejection of the application. Case-Laws Service Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286664