https://www.taxtmi.com/caselaws?id=757149 CESTAT Hyderabad dismissed an appeal filed under Section 35F of the Central Excise Act relating to service tax matters. The Tribunal held that the appeal was not maintainable as it lacked jurisdiction over orders issued by Superintendent-Registry regarding refund or transfer of credit under Sections 140 and 142. The Tribunal emphasized that as a statutory creation, CESTAT cannot exceed its explicitly provided statutory powers. Without determining maintainability, the Tribunal refrained from examining the merits of the refund claim and dismissed the appeal as non-maintainable. en-us Wed, 14 Aug 2024 00:00:00 +0530 Sat, 17 Aug 2024 08:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757149 CESTAT Hyderabad dismissed an appeal filed under Section 35F of the Central Excise Act relating to service tax matters. The Tribunal held that the appeal was not maintainable as it lacked jurisdiction over orders issued by Superintendent-Registry regarding refund or transfer of credit under Sections 140 and 142. The Tribunal emphasized that as a statutory creation, CESTAT cannot exceed its explicitly provided statutory powers. Without determining maintainability, the Tribunal refrained from examining the merits of the refund claim and dismissed the appeal as non-maintainable. Case-Laws Service Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757149