2020 (2) TMI 449 - AT - Service Tax

Maintainability of appeal - appropriate forum - Rebate claim - HELD THAT - The assertion of the Ld. Departmental Representative for the Revenue to be correct since there is no dispute, even by the assessee, that what it claimed was rebate, 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.

Summary

Issues:
Challenging partial denial of rebate claims on services.

Analysis:
The appellant challenged the partial denial of rebate claims on services in multiple appeals. The amounts involved in each appeal were specified, ranging from Rs. 10,90,152 to Rs. 35,77,875. The appellant's representative contended that the scope of the appeals was limited to the rebate claims. However, the Departmental Representative for the Revenue argued that the appeals were not maintainable before the Tribunal as the appellant should have filed a revision application for rebate claims as per the statute.

Upon review, the Tribunal found the Departmental Representative's assertion to be correct. It was acknowledged that the appellant's claim was indeed for a rebate, falling outside the jurisdiction of the Tribunal. The Tribunal noted that the judgements cited by the appellant were decided by the Appropriate/Revisional Authority, emphasizing the need to approach the Revisional Authority instead of the appellate route. Consequently, the appeals were deemed not maintainable and directed to be returned.

In the final decision, the appeals were dismissed as not maintainable. The order was pronounced in the open court on 30.01.2020.