https://www.taxtmi.com/caselaws?id=796053 Determination of a service's taxability is treated as a question relating to the rate of excise duty for appellate jurisdiction. An appeal from CESTAT on that issue is therefore not maintainable before the High Court under Section 35G of the Central Excise Act, 1944; the statutory remedy lies before the Supreme Court under Section 35L. A contrary authority did not address High Court maintainability and provided no basis to depart from the binding Division Bench position. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796053 Determination of a service's taxability is treated as a question relating to the rate of excise duty for appellate jurisdiction. An appeal from CESTAT on that issue is therefore not maintainable before the High Court under Section 35G of the Central Excise Act, 1944; the statutory remedy lies before the Supreme Court under Section 35L. A contrary authority did not address High Court maintainability and provided no basis to depart from the binding Division Bench position. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796053