2014 (5) TMI 263

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....Excise and Service Tax Appellate Tribunal should be quashed and further that the appeal against the order in appeal no.160/S.Tax/D-II/13 dated 19.07.2013 issued by the Commissioner of Appeals (Delhi) should be heard and decided by CESTAT on merits. The facts are that the appellant is a registered dealer providing taxable service under the category of management and consultant Service, renting of immovable properties and maintenance or repair services etc. They applied on 2.2.2011 for refund of service tax and cess to the tune of Rs. 50, 91,030/- for the period 2005-06 - 2009-2010 alleging that the service tax paid on services which were exported were not liable to tax. It was contended that the amounts were mistakenly made over and paid t....

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....pellate remedy should be available in respect of refund and rebate claims. That power was exercisable by the CESTAT. The amendment of Section 83, in 2012 did not disturb the appellate remedy, i.e Section 86; the amendment did not limit the appellate power in any manner whatsoever. It is a settled position of law that exclusion of jurisdiction of courts and tribunals should be by way of express provisions, or through necessary intendment. This was stated as follows, by the Supreme Court in Subal Paul v. Malina Paul and Anr. (2003) 10 SCC 361 held as follows: '21. If a right of appeal is provided for under the Act, the limitation thereof must also be provided therein. A right of appeal which is provided under the Letters Patent cannot be sai....