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

..... B. Nanaiah, Asst. Commissioner (AR) For the Respondent   Per : S.S GARG Appellants have filed these three appeals against the impugned orders dt. 01/02/2019 whereby the Commissioner(Appeals) has allowed the Department's appeals and set aside the Order-in- Original. Since the issue involved in all the three appeals is identical, all the three appeals are disposed of by this common order. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NT) dt. 20/06/2012 as amended by Notification No.03/2016-ST dt. 03/02/2016. The adjudicating authority after considering the rebate claim applications and the Notification No.39/2012 as amended vide Notification No.03/2016, has allowed all the 5 rebate claims by holding that the appellants have complied with the conditions of Notification No.39/2012. Aggrieved by the Order-in-Original, Department .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for providing output services and the original authority after considering all the documents filed in support of the rebate claim has 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 Commiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... any CENVAT credit on Swachch Bharat Cess and no rebate of the same was claimed earlier and therefore the provisions of para 2(e) is not violated. He also submitted that in terms of Notification No.03/2016, Swachch Bharat Cess is also included in terms of Explanation No.1 of Notification No.39/2012-ST for the purpose of claiming rebate. 5. On the other hand, the learned AR defended the impugned o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ee appeals for three different quarters as stated in the table above and has not filed any appeal against the sanction of rebate for the quarter October 2016 to December 2016 and January - March 2017 vide which the rebates were sanctioned and the appellant has got the rebates also. Since the appellants have not claimed any CENVAT credit on the amount for which the rebate has been claimed, I am of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X