2014 (11) TMI 970

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....llate Tribunal (CESTAT, for short). 2. Decisions of the CESTAT can be challenged under Section 35G the Central Excise Act, 1944 before the jurisdictional High Court and before the Supreme Court under Section 35L of the Central Excise Act, 1944, but the Supreme Court and the jurisdictional High Court do not enjoy concurrent appellate jurisdiction. Section 35L of the Central Excise Act, 1944 in clause (b) to sub-section (1) states that an appeal shall lie before the Supreme Court against any order passed by CESTAT relating to among other things, determination of any question having a relation to rate of duty/tax or value of goods/services for the purpose of assessment. Sub-section (2) to Section 35L inserted by Finance (No. 2) Act of 2014 wi....

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....der-in-original would decide the appellate forum under Section 35L or 35G of the Central Excise Act, 1944, as any other interpretation would lead to incongruous or unacceptable results. The orders of the Tribunal, which do not relate to the merits of the decisions of the order-in-original, or "interim" orders like pre-deposits, etc may be treated differently. The present appeal is not one such case. 4. In the present case, the order in original dated 26th May, 2010 dismissed the claim for refund of Rs. 15,49,103/- filed by the respondent assessee on the ground that the services rendered were covered under the benefit of Export of Services Rule, 2005. In other words, the respondent assessee had submitted that the services rendered could not....