9911796707
TMI Blog2023 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... rtible foreign exchange and that the service tax and cess has to be paid on taxable services exported to be eligible to claim rebate of the said paid taxes. While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the issue related to the said two conditions and if the said two conditions are satisfied, then the rebate claim needs to be sanctioned - thus the other issues raised and deliberated in the impugned order such as admissibility of Cenvat credit or delay in amendment of registration etc. have no bearing on admissibility of rebate in the present proceedings. Whether the above two conditions are satisfied by the appellant? - HELD THAT:- It is found through the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax. Appellant filed a claim for rebate of Rs.5,44,51,121/- under the provisions of Notification No. 11/2005 dated 19.04.2005 in respect of services exported by them for the period from October 2008 to December 2008. The said notification was issued under Rule 5 of Export of Service Rules, 2005. The said rebate claim was filed on 26.08.2009. They declared in the said rebate claim that they had received payment against said services exported and also enclosed copy of service tax return filed for the period from October 2008 to March 2009 disclosing payment of service tax on exported services. Appellant was issued with a show cause notice dated 15.12.2009. It was alleged in the show cause notice that though the appellant had produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al through the impugned order-in-appeal. Learned Commissioner (Appeals) upheld the order passed by the original authority. Aggrieved by the said order, appellant is before this Tribunal. 2. We have heard learned counsel for the appellant. Learned counsel for the appellant has brought our attention to the reconciliation statements which were submitted by the appellant before the original authority and subsequently the same were again compiled in more comprehensive form where the invoices covered by individual FIRC were presented in a tabular form to facilitate establishment of receipt of export proceeds in respect of each invoice. However, such compilation of FIRC wise invoices was not presented to the original authority by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ST dated 19.04.2005. The said conditions are that the taxable service is required to be exported and payment of the export should be received in India in convertible foreign exchange and that the service tax and cess has to be paid on taxable services exported to be eligible to claim rebate of the said paid taxes. While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the issue related to the said two conditions and if the said two conditions are satisfied, then the rebate claim needs to be sanctioned. We, therefore, hold that the other issues raised and deliberated in the impugned order such as admissibility of Cenvat credit or delay in amendment of registration etc. have no be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this compilation was not submitted to the original authority. We, therefore, find it fit to remand the matter to the original authority with a direction not to raise any other issue and examine receipt of convertible foreign exchange against individual invoices or set of invoices covered by the rebate claim and if such foreign exchange is received, then to that extent to allow the rebate. For facilitating the original authority to carry out the said directions, we set aside the impugned order and allow the appeal by way of remand. Appellant is also directed to co-operate with the Revenue authorities. 5. In above terms the appeal is allowed by way of remand. ( Order pronounced in the open court on 12.09.2023 ) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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