AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (2) TMI 263
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....R) dated 31.12.2015 and 81/2015 (R) dated 31.12.2015 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 Se....
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....he main contentions of the Appellant as detailed in the Grounds of Appeal have been summarised below: - i. It was averred that the Appellants have satisfied the conditions prescribed under Notification 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 i....
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.... the rejection of rebate claim on the ground that debit note is not a relevant document for taking credit is legally untenable in view of the following decisions: i. Pharma Labs Process EquipmentsPvt. Limited. Vs. C.C.E., Ahmd. [2009 (242) E.L.T. 467 (Tri.-Ahmd.)] ii. CCE, Salem 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 maintainabil....
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....ondition mentioned that rebate was available only on inputs or input services. But, the Appellant has denied all the allegations and submitted that the findings of the impugned order were misplaced for the reasons set out in the grounds of appeal mentioned above. As the issue involved in all these appeals is the jurisdiction of the Tribunal 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 inp....
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....as the case may be, shall verify the correctness of the declaration filed prior to such export of service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration. 3.3 Procurement of input 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 service....
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....se or Commissioner of Central Excise], either before or after the appointed day, under section 35A, as it stood immediately before that day : [ Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in 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 ....
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....OVIDED FURTHER that all appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012, and pending before it up to the date on which the Finance Bill, 2015 receives the assent of the President, shall be transferred and dealt with in accordance with the provisions of section 35EE of the Central Excise Act, 1944]" In view of the first proviso to Section 35B of the Central Excise Act, 1944 where an order passed by the Commissioner (Appeals) under Section 35A, the Tribunal shall not have jurisdiction to decide any appeal relating to rebate of duty of excise on goods exported against the Order-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 ar....