2016 (11) TMI 197

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....consequential grant of rebate on the service tax on input service or rebate of duty paid on inputs shall be dealt in accordance with the provisions of Section 35 EE of the Central Excise Act, 1944. It is also provided in the second proviso that all the appeals on the said issue pending before this Tribunal shall be transferred and be dealt in accordance with second proviso to Section 35 EE. 3. On the other hand, Shri. V. Kaushik, Ld. Asstt. Commissioner(A.R.) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, we find that issue involved in the present case is of rebate of service tax paid on the input services used for export of services. In this reg....

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....export of services shall be transferred and dealt with in accordance with Section 35 EE of Central Excise Act, 1944, which is reproduced below: SECTION [35EE. Revision by Central Government.  (1) The Central Government may, on the application of any person aggrieved by any order passed under section 35A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 35B, annul or modify such order : [Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.] Explanation.  For the purposes of this sub-section, order passed under se....

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....ousand rupees, where the amount of duty and interest demanded, fine or penalty levied by any Central Excise officer in the case to which the application relates is more than one lakh rupees : Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A).] (4) The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1). (5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section, (a) in any case in which an order passed under section 35A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value; and (b) in any other case, unl....