2016 (3) TMI 135 - AT - Service Tax

Appropriate authority to decide a case - Refund of Cenvat credit availed on inputs and input services for the services exported - Held that as per Section 117 of the Finance Act, 2015, these cases need to be decided by the Joint Secretary (R), Department of Revenue, Ministry of Finance, Government of India as per Section 35EE of the Central Excise Act, 1944. - Appeals disposed of

Summary

Issues:
Refund of Cenvat Credit on inputs and input services for exported services.

Analysis:
The judgment pertains to appeals disposed of collectively due to a common question of law and facts regarding the refund of Cenvat Credit on inputs and input services for services exported, with orders passed by the first appellate authority. The parties informed the issue requires decision by the Joint Secretary (R), Department of Revenue, Ministry of Finance, Government of India, as per Section 117 of the Finance Act, 2015. Section 117 of the Finance Act, 2015, amends Section 86 of the Finance Act, 1994 by introducing two provisos related to orders on exported services and grant of rebate on input services or duty paid on inputs. These appeals are now to be decided by the Government of India in accordance with Section 35EE of the Central Excise Act, 1944. Consequently, the Registry is directed to transfer all cases to the Government of India with notification to both sides, and all appeals are disposed of accordingly.