Commissioner Of Service Tax, Mumbai-Ii vs Mail Order Solutions (I) Ltd

[Arising out of Order-in-Appeal No. 402-407/BPS/MUM/2013 dated 23.09.2013 passed by the Commissioner of Service Tax, Mumbai-II].

For approval and signature:

Honble Shri M.V. Ravindran, Member (Judicial) Honble Shri P.S. Pruthi, Member (Technical)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy : Seen of the order?

4. Whether order is to be circulated to the Departmental : Yes authorities?

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Commissioner of Service Tax, Mumbai-II Appellants

Vs.

Mail Order Solutions (I) Ltd.

Respondents

Appearance:

Shri R. K. Das, D.C. (AR) for Appellants

Shri Akhil Kedia,C.A. for Respondents

CORAM:

HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) HONBLE SHRI P.S. PRUTHI, MEMBER (TECHNICAL)

Date of Hearing: 24.06.2015

Date of Decision: 24.06.2015

ORDER NO.

Per: Shri M. V. Ravindran

1. All these appeals are disposed of by a common order as they raise a same question of law and facts.

2. Both sides inform that the issue is of refund of the Cenvat Credit availed on inputs and input services, for the services exported and the impugned orders are passed by first appellate authority. It is the submission at Bar that as per Section 117 of the Finance Act, 2015, these cases need to be decided by the Joint Secretary (R), Department of Revenue, Ministry of Finance, Government of India.

3. Provisions of Section 117 of the Finance Act, 2015 were produced before us.

4. On perusal of the said Section 117, we find it so; the said section amends Section 86 of the Finance Act, 1994 by introducing two provisos, which are as under.

Provided that where an order, relating to a service which is exported, 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, used in providing such service, such order shall be dealt with in accordance with the provisions of Section 35EE of the Central Excise Act, 1944. Provided 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.

It can be seen that the appeals now needs to be decided by the Government of India, as per Section 35EE of the Central Excise Act, 1944.

5. In view of the foregoing Registry is directed to transfer all these cases to Government of India, with intimation to both sides.

6. All the appeals disposed of as ordered herein above.

(Dictated in Court)

(P.S. Pruthi) (M.V. Ravindran) Member (Technical) Member (Judicial)

Saifi 1