2019 (7) TMI 398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... three appeals is identical, all the three appeals are disposed of by this common order. The details of appeals are given herein below:- Appeal No. Period Rebate claim ST/20197/2019 April to June 2016 Rs. 6,18,538/- ST/20198/2019 July to September 2016 Rs. 10,71,754/- ST/20199/2019 April to June 2017 Rs. 9,97,481/- 2. Briefly the facts of the present case are that the appellants are engaged in providing 'Management or Business Consultant Services, Business Auxiliary Services, Renting of Immovable Property Service etc.' classifiable under Section 65B(44) of the Finance Act, 1994. Appellants have filed rebate claims for different periods as stated in the table above being the Swachch Bharat Cess paid on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allowed the rebate and the rebate has already been sanctioned to the appellants. He further submitted that out of the rebate claim for 5 quarters, the Revenue has filed only three appeals before the Commissioner(Appeals) as stated in the above table and the Commissioner(Appeals) has allowed the Departmental appeals only on the ground that the appellant has not complied with the condition 2(e) of the Notification No.39/2012 read with Notification No.03/2016 and therefore rebate has been denied to the appellant. Learned counsel further submits that the purpose of allowing the rebate on Swachch Bharat Cess was to ensure that no taxes are exported and the benefit of the same is extended to the assessee. He further submitted that the Swachch ....