https://www.taxtmi.com/caselaws?id=777215 CESTAT MUMBAI - AT held that rebate/refund claims for service tax on input services fall under Section 35EE and appeals lie to the Revision Authority, whereas rebate/refund of service tax on exported output services falls within the Tribunal's jurisdiction after the Finance Act, 2012 amendments. For the present post-amendment dispute, the Tribunal is the correct forum. The impugned order rejecting rebate/refund for two specific export invoices solely because the tax payment was not identifiable in ST-3 returns lacked merit. That order was set aside and the appeal allowed. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777215 CESTAT MUMBAI - AT held that rebate/refund claims for service tax on input services fall under Section 35EE and appeals lie to the Revision Authority, whereas rebate/refund of service tax on exported output services falls within the Tribunal's jurisdiction after the Finance Act, 2012 amendments. For the present post-amendment dispute, the Tribunal is the correct forum. The impugned order rejecting rebate/refund for two specific export invoices solely because the tax payment was not identifiable in ST-3 returns lacked merit. That order was set aside and the appeal allowed. Case-Laws Service Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777215