Custom, Excise & Service Tax Tribunal
Cst Bangalore vs Airbus Engineering Centre India (P) Ltd on 1 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 26887 / 2013 Application(s) Involved: ST/Stay/1331/2010 in ST/2208/2010-DB Appeal(s) Involved: ST/2208/2010-DB [Arising out of Order in Appeal 255-2010 dt 20/07/2010 passed by CCE(Appeals-II), Bangalore CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, Appellant(s) Versus AIRBUS ENGINEERING CENTRE INDIA (P) LTD Respondent(s)
Appearance:
Ms. Sabrina Cano, Superintendent(AR) For the Appellant None For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI ANIL CHOUDHARY, JUDICIAL MEMBER Date of Hearing: 01/11/2013 Date of Decision: 01/11/2013 Order Per : B.S.V.MURTHY The assessee (respondent) claimed rebate of service tax paid on input services received during the period 02/2008 to 03/2008 on 16/10/2008. Rebate claim was rejected by the original authority and on an appeal filed by the assessee, the Commissioner set aside the order and allowed the appeal filed by the assessee. Revenue is in appeal.
2. Both sides agree that since the matter relates to rebate of service tax paid and used in the export of services, the Tribunal has no jurisdiction to entertain the appeal. The decision of the Tribunal in the case of Glyph International Ltd. vide Misc. Order Nos. 125 & 126/2013 dated 15.04.2013 was relied upon and we find that in this decision the Tribunal had considered the relevant provisions in detail and came to the conclusion that Tribunal has no jurisdiction to consider appeals which relate to rebate claims. Accordingly the appeal filed by the Revenue is rejected as not maintainable. Stay application also gets rejected in view of the above decision. (Order dictated and pronounced in open court) ANIL CHOUDHARY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Raja