Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 939 - AT - Service TaxRefund/rebate of SBC and KKC paid on services used for supply of ATF to the foreign going vessels - Tribunal has jurisdiction to entertain the appeal filed against the impugned order passed by the Ld. Commissioner (Appeals) or not - Section 35EE of the Central Excise Act, 1944 as made applicable by Section 83 of the Finance Act, 1994 - HELD THAT:- The appellants have admitted the fact that the rebate/refund claim filed under Notification No.41/2012-ST dated 29.06.2012 pertains to exportation of goods. Insofar as the dispute relating to export of service is concerned, Section 86 ibid provides for filing of appeal before the Tribunal. The appeal provisions contained in Section 35 B ibid apply to the exportation of goods. The first proviso appended to sub-section (1) of Section 35B mandates that in case of rebate of duty of excise on the exportation of goods, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide such appeal. In the present case, since the issue relates to rebate/refund pertain to goods, the case will squarely falls under Section 35B ibid and not under Section 86 ibid. In view of the fact that the goods were exported by the appellants, this Tribunal has no jurisdiction to entertain the appeal filed against the order passed by the learned Commissioner (Appeals). In such eventuality, the provisions contained in Section 35EE ibid would apply for filing of revision application before the Central Government. The preliminary submissions made by Revenue should be accepted that the present appeals filed by the appellants are not maintainable before the Tribunal - Appeal dismissed - decided against appellant.
|