2018 (11) TMI 183

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....Section 35 G of the Central Excise Act, 1944 (the Act) challenges the order dated 30th May, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Mr. Walve, learned Counsel appearing for the Revenue urges only the following reframed question of law for our consideration : Whether in the facts and circumstances of the case and in law, the Tribunal was justified ....

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....the service tax on services rendered to entities abroad as Export of Services Rules 2005 would be applicable in the facts of this case. 4. The Assistant Commissioner of Customs rejected the refund claim filed by the respondents. On appeal, the Commissioner of Central Excise (Appeals) by an order dated 12th July, 2013 held that the services rendered by the appellant are business auxiliary services....

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....l appearing for the appellant in support of the appeal submits that the decision of the Tribunal in Paul Merchant Ltd. (supra) is a subject matter of challenge before the High Court of Punjab and Haryana. The appellant's challenge to the order of the Tribunal in Paul Merchant Ltd. (supra) has been admitted. Thus, it is submitted that this appeal would require admission. 7. We find that the is....