TMI Blog2016 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... it provision by which the order relating to grant of rebate of service tax on input, service tax or rebate of duty paid on input have been carve out for appeal before this Tribunal and in such cases the assessee is required to file revisionary application under Section 35EE. However, in the said provision, the rebate of service tax paid on output service has not been carved out therefore present appeal on the issue of rebate of service tax paid on output service exported out of India is maintainable before this Tribunal. Section 35 EE is applicable but only for the cases related to rebate of service tax paid on input service or duty paid on inputs which were used in the export of services. Since there is independent provision under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service, revision application lies before revisionary authority, in accordance with the provision of Section 35 EE of Central Excise Act, 1944. As per above provision, orders only relating to rebate of input or input service are carved out for filing appeal before this Tribunal and the orders on other issue passed by the Commissioner(Appeals) are appealable to this Tribunal. In the present case the issue relating to exports of service tax paid on output service which has not been carved out for the purpose of filing appeal under Section 86. In support, he placed reliance on following judgments: (a) Commissioner of Service Tax-I Vs. Ambe International [2015(40) STR 441(BOM)] (b) Glyph International Ltd. Vs. Commissioner of C. Ex. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to rebate of service tax paid on service exported, revision application lies in terms of Section 35EE. He placed reliance in case of Planet Saffron.Com India Ltd Vs. Commissioner of Service Tax, Mumbai-I [Order No. A/2336-2339/15/STB dated 24/7/2015] 4. I have carefully considered the submissions made by both sides. 5. I find that though as per the provision of first proviso to Section 35B(i), the order relates to rebate of duty paid on goods exported are not appealable to this Tribunal and in such matter revision application lies before the Revisionary Authority, Government of India in terms of Section 35EE. However in case of service tax there is a specific provision made under Section 86 which read as under : Appeals to A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that though Section 35 EE is applicable but only for the cases related to rebate of service tax paid on input service or duty paid on inputs which were used in the export of services. Since there is independent provision under Section 86 in such cases Section 35 B need not to be resorted. Therefore the present appeals are maintainable. As regard the decision of Planet Saffron.Com India Ltd(supra) relied upon by the Ld. A.R., ongoing through the said decision, I find that issue in that case is of rebate of service tax of input or input service used for providing export services which undisputedly not appealable before this Tribunal. However in the present case, the issue relates to rebate of service tax on output service ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
