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TMI Blog2015 (9) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... is not required for filing appeal against the order of Commissioner (Appeals). Thus the said order is no authority to the proposition that recommendation of the Committee of Commissioners is not required for filing of appeal against the Commissioner (Appeals)’s order. - no merit in Revenue’s appeal - Decided against Revenue. - Service Tax Appeal No.170 of 2009 - Final Order No. 52859 - Dated:- 10-9-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Technical Member, JJ. For the Petitioner : Shri Amresh Jain, A.R. For the Respondent : Shri Tarun Gulati, Advocate with Shri Shashi Mathew and Ankit Sachdeva, Advocates ORDER Per R.K. Singh: Revenue is in appeal against order in-appeal dated 30.9.2010 which set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard. 3. In its grounds of appeal, Revenue has submitted that the ld. Commissioner (Appeals) has erred in allowing the benefit of Rule 5 of Cenvat Credit Rule 2004 as amended vide Notification No.04/2006-CE(NT) dated 14.3.2006 to the provider of output service before 14.3.2006 as amended Rule 5 of Cenvat Credit Rules, 2004 is not applicable to the refund emanating from the export made prior to 14.3.2006. 4. In its cross-objection and during the hearing, the respondent stated that - (i) the appeal was filed without being recommended by the Committee of Commissioners. (ii) The issue is fully covered in its favour by judgment of CESTAT in the case of WNS Global Services (P) Ltd. which was subsequently confirmed by Bombay H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that section. (1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, [by order], constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be. (2) [The Committee of Commissioners of Central Excise may, if it is] of opinion that an order passed by the Appellate [Commissioner of Central Excise] under section 35, as it stood immediately before the appointed day, or the [Commissioner (Appeals)] under section 35A, is not legal or proper, direct any Central Excise Officer authorised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for filing appeal against the order of Commissioner (Appeals). Thus the said order is no authority to the proposition that recommendation of the Committee of Commissioners is not required for filing of appeal against the Commissioner (Appeals) s order. 6. Even on merit, it is seen that CESTAT in the case of WNS Global Services (P) Ltd., after a detailed analysis, held as under: 10. We, therefore, hold that in the present circumstances, where the refund claims were filed after the amendment, and satisfies every requirement of Rule 5 and the notification issued thereunder, the refund, cannot be rejected as there was no condition in the notification or rules that such refund would apply only in respect of the exports made after 14-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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