COMMISSIONER OF SERVICE TAX-I Vs. AMBE INTERNATIONAL

JUDGEMENT

(1.) Having heard both sides and the issue of jurisdiction of the Tribunal falling for our interpretation that we entertain this Appeal. Since the provision in respect of power of Appeal has to be interpreted and construed, the Appeal raises a substantial question of law. It is admitted on the following substantial question of law:-

(2.) By the impugned order dated 30th April, 2013 [: 2015 (40) S.T.R. 311 (Tri. - WZB)], the Tribunal held that the Appeal filed by the Revenue is incompetent and not maintainable. That was on the understanding of the legal provisions by the Tribunal. The Commissioner of Central Excise (Appeals), Mumbai, Zone-I, on 15th December, 2010 set aside the order-in-original. The Revenue was of the view that this order requires an appeal being filed, that is how it approached the Tribunal.

(3.) The respondent-assessee holds a Service Tax registration. It is engaged inter alia in providing services under manpower recruitment and supply agency. A claim for rebate in the sum of Rs. 10,75,254/- on the services exported out of India was lodged and the competent authority held that the Assessee has not submitted complete information/documents in support of its claim. A notice to show cause cum-demand was issued on 4th June, 2008. A personal hearing was granted to the Assessee and the adjudicating authority, namely, the Assistant Commissioner, Service Tax, Division-I, Mumbai passed the order-in-original dated 30th September, 2008 rejecting the rebate claim.