9911796707
TMI Blog2015 (9) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service filed refund claim of Rs. 20,41,984/- on 31.3.2006 under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14.3.2006 for the month of April 2005. The primary adjudicating authority rejected the refund claim on the ground that Rule 5 of Cenvat Credit Rules 2004 was substituted vide Notification No.4/2006-CE (NT) dated 14.3.2006 to enable the refund of unutilized cenvat credit to manufacturers and service providers and prior to 14.3.2006 it was applicable only to manufacturer to claim refund of untilised cenvat credit. The primary adjudicating authority observed that the period of refund claim was April 2005 which was prior to issue of said notification and as the respondent was a service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier period also. 5. We have considered the contentions of both sides. As regards the contention that the appeal has been preferred without approval of the Committee of Commissioners, Section 35B of the Central Excise Act, 1944 made applicable to service tax vide Section 83 of the Finance Act, 1994 reads as under: SECTION 35B. Appeals to the Appellate Tribunal. (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the [Principal Commissioner of Central Excise or Commissioner of Central Excise] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 35A; (1A) Every appeal against any order of the nature re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order. Explanation. For the purposes of this sub-section, jurisdictional Chief Commissioner means the [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] having jurisdiction over the adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
