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2019 (7) TMI 398 - AT - Service TaxRebate of Swachch Bharat Cess - input services used for providing output services which have been exported - rebate denied 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 - HELD THAT:- It is an admitted fact that the appellant has not claimed any CENVAT credit on input and input services on which rebate has been claimed and the original authority while sanctioning the rebate has examined this issue and has categorically held that the appellants have not availed any CENVAT credit on input and input services on which rebate has been claimed - the Commissioner(Appeals) has wrongly interpreted the condition contained in para 2(e) in isolation without reading the whole sentence and has wrongly allowed the Departmental appeals. Since the appellants have not claimed any CENVAT credit on the amount for which the rebate has been claimed, the impugned orders are not sustainable in law - appeal allowed - decided in favor of appellant.
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