2015 (7) TMI 1164 - AT - Service Tax

Rejection of part of rebate claim and sanctioning of part of the claim - Held that - as per the amendment to Section 86 of the Finance Act, 1994, appeal relating to grant of rebate of service tax on inputs or input services used for providing export services shall be dealt with the provision of Section 35EE of the Central Excise Act, 1944 if these appeals which were filed after Finance Act, 2012 came into statute. These appeals are filed by the appellant-assessee as well as Revenue against Order-in-Appeal in 2013 and 2014 hence as per proviso to Section 86 of the Finance Act, 1994 as amended, an appeal against Commissioner (Appeals) order on rebate of the amount paid on export of services needs to be filed with the Joint Secretary (RA), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi. Accordingly, we transfer the appeals to the Joint Secretary (R), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi. Cross Objection filed by appellant is also transferred.

Summary

Issues involved:
Transfer of appeals under Section 86 of the Finance Act, 1994 to the Joint Secretary (RA), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi.

Analysis:

The judgment by the Appellate Tribunal CESTAT MUMBAI, delivered by Mr. M.V. Ravindran, Member (Judicial), and Mr. C.J. Mathew, Member (Technical), addressed the issue of transfer of appeals concerning rebate claims under the Finance Act, 1994. The appeals involved the rejection and sanctioning of parts of rebate claims against Order-in-Appeal No. 359/BPS/MUM/2013 dated 16.09.2013. The Tribunal noted that post the amendment to Section 86 of the Finance Act, 1994, appeals related to rebate of service tax for export services are to be handled under Section 35EE of the Central Excise Act, 1944. As the appeals were filed after the Finance Act, 2012 came into force, the Tribunal directed that appeals against the Commissioner (Appeals) order on rebate claims should be filed with the Joint Secretary (RA), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi. Consequently, the Tribunal transferred the appeals and the Cross Objection filed by the appellant to the Joint Secretary (R), Department of Revenue, Ministry of Finance, Govt. of India, New Delhi for further proceedings. The Registry was instructed to provide a copy of the order to the designated authority for necessary action. This decision ensured compliance with the statutory provisions and proper handling of the appeals in accordance with the amended legislation, safeguarding the rights and interests of the parties involved.