Commissioner Of Service Tax vs Welspun Trading Ltd

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. I

Appln.No.ST/S/92294 to 92297/15 APPEAL No.C/85219 to 85222/15

(Arising out of Order-in-Original No.PD/741-744/ST-I/2014 dated 28/08/2014 passed by Commissioner of Central Excise & Service Tax, Mumbai)

For approval and signature:

Honble Mr.M.V. Ravindran, Member (Judicial) Honble Mr. P.R. Chandrasekharan, Member (Technical)

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? ========================================

Commissioner of Service Tax, Mumbai Appellant Vs. Welspun Trading Ltd., Respondent

Appearance:

Shri.K.S.Mishra, Addl. Comm. (AR) for appellant Shri.S. Murthy, Advocate, for respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.R.Chandrasekharan, Member (Technical)

Date of Hearing : 03/03/2015 Date of Decision : 03/03/2015

ORDER NO

Per: M.V. Ravindran

1. All these four stay petitions are filed by the Revenue against the order of the first appellate authority.

2. After hearing both the sides, we find that the appeals themselves could be disposed of as the issue lies in the narrow compass. Accordingly, we dispose of the stay petitions and take up the appeals for disposal.

3. Considering the submissions made by both the sides, we find that the Revenue is aggrieved merely on the ground that the first appellate authority has not considered the question of limitation of filing the refund claims for the refund of service tax paid on export of goods and as also that the first appellate authority is not empowered to remand the matter back to adjudicating authority.

4. On perusal of the records, it transpires that the question is regarding refund of the service tax paid on the services which were used on export of the goods. Documentation which were produced before the first appellate authority claiming that these services were required for export of the goods. We find from the impugned order that the first appellate authority has remanded the matter back to the adjudicating authority to consider all these documents and decide the issue fresh on merits after verification of the documents. Refund claims needs to be verified from the documents and hence, in our view that the matter needs reconsideration by the adjudicating authority as we already noted the entire issue in this refund claim is subject to verification of factual matrix. We are in agreement with the views of first appellate authority that matter needs reconsideration by the adjudicating authority. While remanding the matter back to the adjudicating authority, we keep all the issues open for consideration by the adjudicating authority. Needless to state that the adjudicating authority will follow the principles of natural justice before coming to a conclusion. All the appeals are allowed by way of remand to the adjudicating authority.

(Dictated in Court)

(P.R. Chandrasekharan) Member (Technical) (M.V. Ravindran) Member (Judicial)

pj

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