Transfer of Service Tax Rebate Claim to Revisionary Authority under Central Excise Act

The Tribunal directed the registry to transfer the matter concerning the rebate claim of service tax under Notification No. 12/2005-ST to the revisionary authority, the Government of India, in accordance with Section 35EE of the Central Excise Act, 1944. This decision was made after considering the provisions of Section 86 and the first and second provisos, which dictate that appeals related to the rebate of service tax on the export of services should be handled under Section 35EE.

---

---

Issues Involved:
Dispute of rebate claim of service tax under Notification No. 12/2005-ST dated 19/4/2005.

Analysis:
The issue in the present case revolves around the rebate claim of service tax under Notification No. 12/2005-ST dated 19/4/2005. The appellant's counsel argued that the order concerning the export of services and the consequent rebate on service tax or duty paid on inputs should be handled in accordance with Section 35 EE of the Central Excise Act, 1944. The first proviso to Section 86 of the Finance Act, 1994, specifically addresses the process for dealing with orders related to the export of services and the grant of rebates on input services or duty paid on inputs. It further states that all appeals on this matter pending before the Tribunal should be transferred and dealt with in accordance with the second proviso to Section 35 EE.

On the other hand, the Revenue representative reiterated the findings of the impugned order. Upon careful consideration of the submissions from both sides, it was established that the issue at hand pertains to the rebate of service tax paid on input services utilized for the export of services. Section 86, read in conjunction with the first and second provisos, clearly outlines that all appeals filed before the Tribunal regarding the rebate of service tax on the export of services should be transferred and handled in accordance with Section 35 EE of the Central Excise Act, 1944.

Section 35EE of the Central Excise Act, 1944, empowers the Central Government to revise orders passed under Section 35A, with specific provisions regarding the application process, fees, and timelines. In light of the relevant legal provisions, it was determined that the present appeal should be transferred to the revisionary authority, i.e., the Government of India. Consequently, the Tribunal directed the registry to transfer the matter to the revisionary authority, thereby disposing of the appeal accordingly.

---