2013 (3) TMI 156 - AT - Service Tax

Export of goods - Rebate / Refund claim on account of input services used in export goods - GTA service tax - input service - Rule 18 of Central Excise Rules, 2002 r/w Notification No. 19/2004-CE (NT) dated 06.09.2004 - held that - whatever was submitted to the department was rebate claim under Notification No.21/2004 after the refund claim was rejected. The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. In any case, he submits that according to Section 35B of Central Excise Act 1944 in respect of rebate claims, the Tribunal has no jurisdiction and the appeal has to be filed before Government of India. - Appeal rejected - Decided against the assessee.

Summary

Issues:
1. Admissibility of rebate claim for service tax paid on input services used in the manufacture of exported goods.
2. Jurisdiction of the Tribunal in respect of rebate claims under Section 35B of the Central Excise Act, 1944.

Analysis:
1. The appellant, registered as a receiver of service for GTA service, filed a refund claim for an amount which was returned for lack of supporting documents and relevant provisions of Central Excise Rules. Subsequently, a rebate claim was filed for input services used in manufacturing exported goods under Rule 18 of Central Excise Rules, 2002. The department contended that only duty paid on excisable goods used in manufacturing or processing of export goods could be claimed under Rule 18, not credit of service tax paid on input service. Both lower authorities rejected the claim on the basis of non-compliance with Notification No. 21/2004-CE (NT) dated 06.09.2004.

2. The appeal faced delays and adjournments due to the absence of the appellant's representative and requests for filing additional documents. The Commissioner (AR) argued that the rebate claim was correctly rejected for non-compliance with the procedure under Notification No. 21/2004. Additionally, it was submitted that under Section 35B of the Central Excise Act, 1944, the Tribunal lacked jurisdiction in rebate claims, and appeals should be filed before the Government of India. The Tribunal agreed with this submission, leading to the rejection of the appeal on grounds of non-maintainability.

This judgment highlights the importance of adhering to procedural requirements for rebate claims under specific notifications and the limitation on the Tribunal's jurisdiction in certain matters as prescribed by the Central Excise Act, 1944. The decision emphasizes the need for strict compliance with statutory provisions and the appropriate forum for addressing legal issues beyond the Tribunal's purview.