2020 (2) TMI 449

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..... , for which the Tribunal lacks jurisdiction. Moreover, most of the judgements relied on by the appellant are decided by the Appropriate/Revisional Authority and this also indicates that the only course is to approach Revisional Authority and not appellate route. Accordingly, the appeals are directed to be returned as not maintainable. Appeal dismissed as not maintainable. - Service Tax Appeal .....

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..... . Appeal Number Date of filing Amount involved (in Rs.) 1. ST/41873/2018 26.07.2018 11,00,328/- (4,41,909/- + 6,58,419/-) 2. ST/41874/2018 26.07.2018 12,35,859/- (5,24,672/- + 7,11,187/-) .....

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..... nue, would submit at the threshold that these very appeals are not maintainable before the Tribunal since the claim of the appellant pertains to rebate, for which the appellant has to choose a different forum by filing revision application as provided in the statute. 4. After going through the file, I find the assertion of the Ld. Departmental Representative for the Revenue to be correct since .....

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