Service Tax Rebate - Appeals - judicial view
THIS confusion had been cleared by the Delhi High Court in the case of GLYPH INTERNATIONAL LTD, reported by us in - The High Court held that the amendment to Section 83 by making a specific reference to Section 35EE of the Central Excise Act, did not make any difference to the nature of jurisdiction exercisable by the CESTAT under Section 86; it continued to possess jurisdiction to decide on matters pertaining to rebate and refund. For this reason, the question of law is answered in favour of the assessee/appellant and against the revenue. This was an appeal by the assessee against the order of the CESTAT holding that appeal lies to the Government and not CESTAT.
But when the Mumbai CESTAT took a similar decision in an appeal filed by Revenue, the Department took the matter in appeal to the Bombay High Court pleading that the right forum to appeal was indeed the CESTAT. And the Bombay High Court in a recent order agreed with Revenue and the Delhi High Court and allowed the Revenue Appeal holding that such appeals are maintainable before the CESTAT. This order was delivered on 12th February 2015. After winning the case in the High Court on 12th February, the Government took a U-turn and the Finance minister proposes an amendment in the Act to undo the judgements of two High Courts. This is how they make our laws.
We bring you the Bombay High Court judgement today. Please see Breaking News.