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TMI Blog2016 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) rejecting rebate claim which subject matter is not within the jurisdiction of this Tribunal as per proviso (b) to Section 35B(i) of Central Excise Act. 2. Shri. Prakash Shah, Ld. Counsel with Shri. Mihir Mehta, Advocate appeared on behalf of the Appellants and submits that in the present case, the issue relates to rebate claim on the output service exported out of India. As per Section 86 of the Finance Act, 1994, orders passed by the Commissioner(Appeals) under Section 85 are appealable to this appellate Tribunal. However, order relating to rebate of service tax on input service or on rebate of duty paid on inputs used for providing output service, revision application lies before revisionary authority, in accordance with the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that as per Section 35EE, as the matter is of nature referred to in the first proviso to subsection (1) of the Section 35B, revision application lies before revisionary authority government of India and this nature of cases has been carved out under the first proviso to subsection (1) of Section 35B. As per proviso subsection (1) of Section 35B order relates to rebate of duty of excise on goods exported to any country or territory outside India are not appealable to this Tribunal. He submits that provision of Section 35EE is applicable to the service tax matters by virtue of Section 83 of Finance Act, 1945. therefore present case relates to rebate of service tax paid on service exported, revision application lies in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the order relating to grant of rebate of service tax on input, service tax or rebate of duty paid on input have been carve out for appeal before this Tribunal and in such cases the assessee is required to file revisionary application under Section 35EE. However, in the said provision, the rebate of service tax paid on output service has not been carved out therefore present appeal on the issue of rebate of service tax paid on output service exported out of India is maintainable before this Tribunal. As regard the contention of the Ld. A.R. that Section 35EE is applicable in the service tax matters by virtue of Section 83, I am of the view that though Section 35 EE is applicable but only for the cases related to rebate of service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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