TMI Blog2023 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner : Mr. Ishaan Patkar a/w Ms. Chaitali Raul i/b Jindagi Shah For the Respondents : Mr. Pradeep Jetly, Senior Advocate with Mr. Jitendra B. Mishra and Mr. Ram Ochani. P.C. : Petitioner is a private limited company. Respondent no.1 is Union of India, Respondent No.2 is Chief Commissioner of GST, Respondent No. 3 is Commissioner of Service Tax and Respondent No. 4 is Joint Secretary which is the Revisional Authority. 2. Petitioner is amenable to regime of service tax as per the provisions of the Finance Act, 1994. Petitioner had filed an application for refund in July 2011 in respect of service tax paid on input services on export of output services. The Petitioner filed the claims for refund as per Rule 5 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statements of the parties. This is so, because the Tribunal proceeded on consensus as if the Tribunal first observed that both sides have informed that the issue is of refund of CENVAT credit and the impugned orders are passed by the First Appellate Authority. Then the Tribunal states that it is submission at bar that as per Section 117 of the Finance Act, 2015 the case needs to be decided by the Joint Secretary. Thereafter, the Tribunal referred to Section 117 and concludes that appeal needs to be decided by the Government of India and not by the Tribunal and consequently directed transfer of the appeals. 9. Various contentions are sought to be advanced before us stating that the appeal would pertain to the Tribunal and not revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations will be decided on their own merits. 12. Considering the fact that the Petitioner s claim for refund had been made in July 2011 and that Petitioner had succeeded before the first appellate authority, the Tribunal will consider taking the decision on Petitioner s applications early. 13. If the Petitioner makes the applications within a period of two weeks, the Tribunal then, subject to earlier time-bound commitments, will take a decision on the applications for recall/renew within a period of six weeks thereafter. If the Tribunal comes to the conclusion that the appeal is maintainable then Tribunal will proceed to hear the appeal on its own merit and dispose of the same within a period of three months thereafter, subject to ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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