2025-VIL-1374-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rebate/refund of service tax paid on export of services, Compliance with conditions prescribed in Notification No. 11/2005-S.T. dated 19.04.2005 and Export of Service Rules, 2005 - Appellant filed rebate/refund application for refund of service tax and cess paid on export of services for the period April-June 2012. The rebate claim was rejected by the lower authorities on the ground that the appellant failed to establish the payment of service tax on the exported services - Whether the appellant is entitled to the rebate/refund of service tax and cess paid on export of services in terms of Notification No. 11/2005-S.T. dated 19.04.2005 – HELD - The appellant had duly complied with the requirements prescribed in the Notification No. 11/2005-S.T. dated 19.04.2005 and the Export of Service Rules, 2005. The appellant had exported the services to its overseas group entity, received the export proceeds in foreign exchange, and had also paid the applicable service tax and cess on such exports, as evidenced from the ST-3 returns. The only ground for rejection of the rebate claim by the lower authorities was the inability to identify the payment of service tax on the exported services in the ST-3 returns, which is an overly technical interpretation. The appellant had paid the service tax and cess on the exported services and entitled to the rebate/refund – The impugned order is set aside and the appeal is allowed - Power of the Tribunal to adjudicate cases relating to rebate of service tax paid on export of services – HELD - Rebate/ refund of service tax paid on output service, which are exported is not covered under the first proviso to Section 86 of the Finance Act, 1994 and the appeal in such matter shall lie before the Tribunal. Since, the Finance Act, 2012 came into effect from 28.05.2012, all matters relating to rebate of service tax paid on inputs or input services which were pending before the Tribunal prior to 13.05.2015 shall also lie before the Revision Authority. Furthermore, all rebate claims in respect of service tax prior to 28.05.2012, both in respect of service tax paid on input or input services as well as service tax paid on output services, on the basis of extant legal provisions dealing with rebate of Central Excise duty paid being made applicable to matters of service tax, mutandis mutandis, shall also lie before the Revision Authority. Since, the present dispute deals with the period subsequent to the amendment brought in Section 86, the Tribunal is the appropriate appellate forum for preferring an appeal against an order passed in respect of rebate of service tax paid on output services.
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