2018 (12) TMI 1800 - CGOVT - Service Tax

Government rejects Revision Application against refund of service tax on exported services due to lack of jurisdiction

IN RE : ADOBE SYSTEMS INDIA P. LTD.

IN RE : ADOBE SYSTEMS INDIA P. LTD. - 2019 (370) E.L.T. 1690 (G. O. I.) Issues:Jurisdiction of Central Government to deal with Commissioner (Appeals)'s order relating to refund of service tax.Analysis:The case involves a Revision Application filed by the Commissioner of Central Excise against the Order-in-Appeal allowing refund of service tax paid on exported services to a company. The Revision Application contests the availability of rebate of service tax post-July 2012, citing absence of relevant Notification and claiming that Rule 6A does not cover rebate of output taxes. The respondent argues that they were not required to pay service tax on exported services and are eligible for refund under relevant legal provisions. Despite scheduled hearings, the applicant did not participate, indicating disinterest. The Government notes that the Commissioner (Appeals) allowed the refund based on the fact that the respondent was not liable to pay service tax on exported services, a point not challenged by the applicant. The Government highlights that the Order-in-Appeal is about refund of service tax, not rebate, and points out the legal provisions governing revision applications. It clarifies that the revision application can only be filed against orders related to grant of rebate of service tax on input or duty paid on inputs for exported services, not for orders related to refund of service tax. Consequently, the Government rejects the revision application as non-maintainable due to lack of jurisdiction.