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TMI Blog2020 (4) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... te claims on following findings: * Appellant should have opted for refund under Rule 5 of CCR, instead they have filed the rebated claim under Notification 11/2005dated April 19, 2005. * Appellant has not complied with conditions of Notification 11/2005. * Appellant has failed to produce details of Cenvat credit availed/utilized, maintenance of proper records showing the receipt and consumption of the input services etc. * Input services have no relation to the output service. They are not directly or indirectly related to the export services rendered. Since the issue involved in both the appeals is identical, the appeals are being taken up together for disposal. 2. The details of the rebate claims in both the appeals and other de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Commissioner (A), who upheld the OIOs and rejected the rebate claims on the findings recorded in para 1 above. Hence, these present appeals before the Tribunal. 4. Learned counsel for the Appellant submitted that all the conditions under the rebate notification have been satisfied and all documents have been submitted. The conditions as satisfied by the Appellant were summarized as follows: * Taxable service has been exported in terms of Rule 3 of the Export Rules - Appellant has exported "Scientific or Technical Consultancy Services" to Novartis institutes for Biomedical Research, USA, PTC therapeutics Inc, U.S.A. and Astrazeneca AB, Sweden. Further Appellant has also satisfied the conditions laid down under Rule 3 of the Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 3. * Relevant documentary evidence evidencing export of taxable service has been provided. 4.1 Learned counsel for the appellant further submitted that the impugned orders rejecting the rebate claim are not sustainable in law as the Appellant has the option to choose the notification under which rebate is to be claimed. It is a settled position of law that when there is more than one option available to the Appellant to claim refund/rebate, it is at the discretion of the Appellant to opt for the option he wishes to exercise, as per the decision of Share Medical Care v. Union of India 2007 (209) E.L.T 321 (S.C). 4.2 Learned counsel also submitted that the Order in Appeal No.66/09 dated 16.9.2009, for the period April 2007 to Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced reliance on case of Commissioner of Customs (Import) v. M/s Dilip Kumar and Company & Ors-2018 (361) E.L.T. 577 (S.C.) wherein it was held that a beneficial notification must be construed strictly with regard to the letter of the law. 4.5 He also submitted that while dealing with the question of rebate, the question of which input was used in terms of availment of cenvat credit does not arise and placed reliance on the case of Ivy Comptech Pvt. Ltd. v. CCE, C & ST, Hyderabad-II 2016 (42) STR 66 (Tri.Bang.). 5. The learned AR defended the impugned order. 6. Heard both sides and perused the appeal records. 7. After considering the submissions of both the parties and perusal of the material on record, we find that the Commissioner (A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to produce details of Cenvat credit availed/utilized, maintenance of proper records showing the receipt and consumption of the input services etc., despite Appellant's claim that all the documents were submitted even at the time of rebate claim, we remand back the case to the original authority who will examine the documents.
8. In view of the discussions above, the impugned orders are set aside and the matter is remanded to the original authority for verification of the documents required as per the conditions prescribed in the Notification 11/2005 and grant rebate as per the same Notifications.
The Appeals are disposed in the above terms.
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