2018 (11) TMI 1213

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.... Mr. Pakshirajan, AR For the Respondent ORDER Per: S.S GARG The appellants have filed these 4 appeals against the common impugned order dated 23.03.2017 passed by the Commissioner (Appeals) whereby the Commissioner (A) has upheld the Order-in-Original and dismissed the appeal of the appellants. The details of the 4 appeals are given here below: SI. No. Appeal No. OIO No./ dtd ....

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....orwarding Agent Service and Custom House Agents Service for facilitating the exports of silk fabric and cushion covers. The relevant Notification under which the present rebate claims have been filed is Notification No. 41/2012-ST dated 29.06.2012 which prescribes the conditions for claiming the refund of Service Tax paid on the transport services which are received by an exporter to goods and use....

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....unal does not have the jurisdiction to entertain an appeal which relates to rebate of Service Tax on input services or rebate of duty paid on inputs used in providing such services and the appeal lies to the Revisionary Authority as provided in Section 35EE of Central Excise Act, 1944. The learned AR further submitted that vide amendment in Finance Act, 2015 w.e.f. 14.05.2015, the jurisdiction of ....

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....ioner of Central Excise (Appeals) under Section 85 , may appeal to the Appellate Tribunal against such order within three months of the date of receipt of the order. Provided that where an order, relating to a service which is exported, has been passed under Section 85 and the matter relates to grant of rebate of Service Tax on input services, or rebate of duty paid on inputs, used in providing....