2023 (6) TMI 244

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....ellant Mr. Rajiv Kumar Agrawal, Authorized Representative for the Respondent ORDER These appeals are filed against the Order-in-Appeal Nos.107-112/2021 dated 11.03.2021 passed by Commissioner Central Tax (Appeals-I) Bangalore. 2. Briefly stated the facts of the case are that the appellant, Amadeus Software Lab, is engaged in the export of software Development services to its parent company loc....

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....g of rebate application Amount of SBC rebate claimed 1 ST/20391/2021 03/02/2016    to 31/03/2016 11/07/2019 6,20,453 2 ST/20392/2021 01/04/2016 to 30/06/2016 11/07/2019 6,80,390 3 ST/20393/2021 01/07/2016 to 30/09/2016 11/07/2019 8,26,484 4 ST/20394/2021 01/10/2016 to 31/12/2016 11/07/2019 11,61,889 5 ST/20395/2021 01/01/2017 to 31/03/2017 11/07/2019 9....

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....k time to respond which was allowed by this Tribunal. Thereafter, the applicant has submitted a letter dated 17.04.2023 and has requested for withdrawal of the appeals on the grounds that they have also filed an appeal before the Revisional Authority and the order of the Revisional authority was received by them on 04.04.2023, wherein their appeals were rejected. As regards filing of appeals befor....

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....e Appellate Tribunal. However, appellant stated that they have noted the Tribunal's order in the case of AXA Business Services Private Limited Vs. Commissioner of Central Tax, Bangalore North [2019 (7) TMI 398-CESTAT Bangalore] wherein similar issue on rebate of Swachh Bharat Cess has been decided in favour of the assessee vide their Final Order No. 20520-20522/2019 dated 03.07.2019. In view of th....