https://www.taxtmi.com/caselaws?id=382702 Rebate of Swachch Bharat Cess on input services used for export of output services was held admissible where no CENVAT credit had been taken on the inputs or input services. Condition 2(e) of Notification No. 39/2012-CE(NT), as amended by Notification No. 03/2016-ST, could not be read in isolation, and the claim did not create an impermissible double benefit. The earlier sanction based on the same factual position was not shown to be erroneous, so the orders denying rebate were set aside and the claim restored with consequential relief. en-us Wed, 03 Jul 2019 00:00:00 +0530 Tue, 09 Jul 2019 07:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382702 Rebate of Swachch Bharat Cess on input services used for export of output services was held admissible where no CENVAT credit had been taken on the inputs or input services. Condition 2(e) of Notification No. 39/2012-CE(NT), as amended by Notification No. 03/2016-ST, could not be read in isolation, and the claim did not create an impermissible double benefit. The earlier sanction based on the same factual position was not shown to be erroneous, so the orders denying rebate were set aside and the claim restored with consequential relief. Case-Laws Service Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382702