TMI Blog2020 (4) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in this appeal is no more res integra in view of the decision of this Tribunal in M/S. STATE STREET SYNTEL SERVICES PVT. LTD. VERSUS COMMISSIONER OF CGST, NAVI MUMBAI [ 2019 (6) TMI 859 - CESTAT MUMBAI ] in which this Tribunal while discussing Section 119 of the Finance Act, 2015 and various case laws, by a detailed order allowed the Appeal filed by the Appellants therein and held that the Sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-215/RGD APP/2018-19. Since a common impugned order has been passed by the learned commissioner in two Appeals therefore I am also deciding both the appeals by this common order. 2. The issue involved in these Appeals is whether the appellant is entitled for refund of Swachh Bharat Cess (SBC) paid on the input services used for providing export service? 3. Refund claims of the said Cess was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r favour by this Tribunal. I have gone through the same and in my view the issue involved in this appeal is no more res integra in view of the decision of this Tribunal vide Order No. A/85863/2019 dated 9.5.2019 in Appeal No. ST/88272/2018, State Street Syntel Services Pvt. Ltd. vs. Commr.of Central GST Central Excise, Mumbai and Order Nos. 86100-86102/2019 dated 14.6.2019 in Service Tax Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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