9911796707
TMI Blog2025 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.12.2015 rejecting rebate claims of Rs.38,29,135/- and Rs.28,80,245/- respectively, under Notification No. 39/2012-CE(NT) dated 20.06.2012, towards service tax paid on the export of services. 1.2 Likewise, Service Tax Appeals Nos. 42073 to 42077 of 2017 have been filed by the Appellant assailing the impugned Orders-in-Appeal Nos. 299-303/2017 dated 14.06.2017 of Commissioner of Service Tax (Appeals-I), Chennai upholding the impugned Orders-in-Original rejecting rebate claims under Notification No. 39/2012-CE (NT) dated 20.06.2012 towards service tax paid on the export of services , the details of which have been tabulated below : - S.No. Appeal No./ Date OIO No./ Date Period Involved Refund Claimed Appealed Amount (1) (2) (3) (4) (5) (6) 1 306/2016 (STA-I)(ST-I) Dt 19.07.2016 53/2016(R) Dt. 31.05.16 Apr'15 to Jun'15 Rs.1,20,06,091/- Rs.86,49,277/- 2 307/2016 (STA-I)(ST-I) Dt 19.07.2016 52/2016(R) Dt. 31.05.16 Jan'15 to Mar'15 Rs.56,58,680/- Rs.44,86,132/- 3 400/2016 (STA-I)(ST-I) Dt 27.09.2016 79/2016(R) Dt. 09.08.16 Jul'15 to Sep'15 Rs.15,40,288/- Rs.2,23,847/- 4 401/2016 (STA-I)(ST-I) Dt 27.09.2016 80/2016(R) Dt. 09.08.16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.39/2012-ST dated 20.06.2012 to claim rebate of tax paid on input services and therefore rebate claims could not be rejected or denied on any other ground. ii. It was submitted that the impugned order had denied the rebate claims on various services on the ground that they are either facilitating activities or not related to output services which is erroneous as they have already paid service tax on such services which is the sole criteria for claiming rebate under Notification No. 39/2012-ST dated 20.06.2012. Reliance was placed on the decision of the Bombay High Court in the case of Marmagoa Steel (Bombay) which was affirmed by the Hon'ble Supreme Court. iii. It was contended that the denial of credit on advance rental was misplaced as the service tax was paid and the advance rental was essential to utilise the building for rendering output service and therefore the findings in the impugned order was legally unsustainable. Reliance was placed in this regard on the decision of the Andhra Pradesh High Court in the case of CCE, Vishakapatnam-II Vs. Sai Samhita Storages (P) Ltd. [2011 (270) ELT 33 (AP)] and the decision of the Hon'ble Karnataka High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lem Vs. Pallipalayam Spinners (P) Ltd. [2010-TIOL-1723- CESTAT-MAD] iii. Missionpharma Logistics (I) Pvt. Ltd. Vs. CCE, Rajkot [2012 (27) S.T.R. 60 (Tri.-Ahmd.)] iv. VSL Steels Ltd. Vs.CCE, Bangalore [2013 (295) ELT 725 (Tri.-Bang.)] 4.3 The Ld. Counsel submitted that as they have already reversed the credit taken on such capital goods the Assistant Commissioner should have permitted the Appellalnt to take back the credit in their books so that appellants will be in a position to utilize the same for the purpose of payment of service tax on any output service provided locally and therefore pray for such re-credit. 4.4 During the hearing before the Tribunal, on a specific query regarding the jurisdiction of the Tribunal to entertain disputes arising out of sanctioning of rebate claims, the Ld. Counsel has submitted that he would be filing a short note on the maintainability of the Appeals before this Tribunal. In his short note filed on 29.01.2025, the Ld. Advocate has submitted that: - i. In view of amendment carried out by Finance Act, 2015 the jurisdiction of the Hon'ble Tribunal to entertain an appeal regarding rebate of Service Tax paid on input services has been ousted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal to entertain these, there is no need to discuss about the contentions of the Appellant or the merits of eligibility or otherwise of the input services as credit. 9. The Notification No. 39/2012-ST dated 20.06.2012 relates to rebate claim for duty paid on excisable inputs, cess and Service Tax paid on taxable input services used in services exported to any country other than Nepal and Bhutan which reads as follows: - "Exports - Rebate for duty paid on excisable inputs, cess and Service tax paid on taxable input services used in services exported to any country other than Nepal and Bhutan In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994 (hereinafter referred to as the said rules), the Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all input services (hereinafter referred to as 'input services'), used in providing service exported in terms of rule 6A of the said rules, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,- 2. Conditions and limitations :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put materials and receipt of input services. - The provider of service to be exported shall,- (i) obtain the inputs required for use in providing service to be exported, directly from a registered factory or from a dealer registered for the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued under the Central Excise Rules, 2002; (ii) receive the input services required for use in providing service to be exported and an invoice, a bill or, as the case may be, a challan issued under the provisions of Service Tax Rules, 1994. 3.4 Presentation of claim for rebate.- (a) (i) claim of rebate of the duty paid on the inputs or the service tax and cess paid on input services shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the service has been exported; (ii) such application shall be accompanied by, - (a) invoices for inputs issued under the Central Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan for input services issued under the Service Tax Rules, 1994, in respect of which rebate is claimed; (b) documentary evidence of receipt of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty;" "35EE. Revision by Central Government (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order: [Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.] Explanation.-For the purposes of this sub-section, "order passed under Section 35-A" includes an order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984) against which an appeal has not been preferred before such commencement and could have been, if the said section had not come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal passed by the Commissioner (Appeals) under Section 35B(1)(b). In respect of rebate claims filed, appeals have to be filed before the Revisionary Authority, Government of India under Section 35EE of the Central Excise Act, 1944. In terms of provisions of Section 86 of the Finance Act, 1994 where an order relating to service which is exported which has been passed under Section 85 and the matter relates to grant of rebate of service tax on input services or rebate of duty paid on inputs, appeals are required to be filed before the Revisionary Authority, Government of India in accordance with the provisions of Section 35EE of the Central Excise Act, 1994. 11. In respect of impugned Orders-in-Appeals Nos. 94&95/2017 (STA-I) dated 28.02.2017, Nos. 299-303/2017 (STA-I) dated 14.06.2017 and Nos. 170-172/2017 (STA-I) dated 28.03.2017, the Appellant has filed 12 rebate claims for the period from October 2012 to March 2016 for claiming input tax service credit on export of services in terms of Rule 6A of Service Tax Rules, 1994. 12. The Ld. Counsel in his short note submitted on 29.01.2025 has also stated that appeals were filed wrongly before this Tribunal. The proviso of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
