L.T. Foods Ltd., Sonepat vs C.C.E., Delhi Iii

Arising out of the order in appeal No.305/SVS/RTK/2013-14 dated 16.7.2013 passed by the Commissioner (Appeals), Central Excise, Delhi III.

For approval and signature:

Honble Mr. Justice G. Raghuram, President

1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

L.T. Foods Ltd., Sonepat  Appellant

Vs.

C.C.E., Delhi III . Respondent

Appearance:

Present Shri A.K. Batra, C.A. with Shri Varun Gaba, Advocate for the appellants

Present Shri Amresh Jain, A.R. for Revenue

Coram: Honble Mr. Justice G. Raghuram, President

Final Order No. 51679/2015

Per Justice G. Raghuram:

The brief facts may be noted. The appellant is engaged in export of rice, agro and non-agro products and received services as specified under Notification No.17/2009-ST, dated 7.7.2009 which were utilized for the exports.. The assessee filed a refund claim in respect of service tax remitted by the provider of services in terms of Notification No.17/2009-ST.The refund claim was rejected by the Deputy Commissioner of Central Excise, Sonepat. Aggrieved, the assessee preferred an appeal which was also rejected by the Commissioner (Appeals), New Delhi. The Appellate order is impugned herein.

2. The Finance Act, 2015 introduced two provisos to Section 86(1) of the Finance Act, 1994 w.e.f. 14.5.2015, being the date of the assent of the President to the Act. This provision enjoins 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. The second proviso enjoins 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. Section 35EE confers a revisional power on the Central Government in respect of matters specified therein. Section 83 of the Finance Act, 1994 enacts that provisions of Section 35EE of the 1944 Act are application to proceedings under the Finance Act, 1994.

3. On an interactive application of the provisions of Section 35EE of the 1944 Act read with Section 83 and the first and second provisos to Section 86(1), of the Finance Act, 1994, this appeal preferred against the order rejecting the appellants claim for rebate, under Notification No.17/2009-ST dated 7.7.2009, requires to be transferred to the Central Government for determination as a Revision under provisions of Section 35EE of the 1944 Act.

4. In the circumstances above, this appeal shall be transferred to the Central Government to be disposed of as a Revision preferred under Section 35EE of the Central Excise Act, 1944.

(Justice G. Raghuram)

President

scd/

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