9911796707
TMI Blog2023 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeal in respect of the orders passed by the FAA shall lie before the Central Government (Revisional Authority) in the form of a revision application and not before the Hon ble Appellate Tribunal. However, appellant stated that they have noted the Tribunal s order in the case of AXA BUSINESS SERVICES PVT. LTD. VERSUS 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 In view of the above, the appellant states that there is ambiguity as to whether the order passed by the Commissioner (Appeals) is appealable to this Tribunal or to the Central Government (Revisional Authority). The appellant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Notification No. 27/2012-CE (NT) dated 18.06.2012. 3. The company has also filed separate applications in Form ASTR-2 for claiming rebate of tax paid as Swachh Bharath Cess (SBC) on input services received and used in providing services exported outside India under Notification No. 39/2012-ST dated 20.06.2012 as amended by Notification No. 03/2016-ST dated 03.02.2016 for the relevant period. The details are as under: Sl. No. Appeal No. Period Date of filing of rebate application Amount of SBC rebate claimed 1 ST/20391/2021 03/02/2016 to 31/03/2016 11/07/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the learned AR sought one week 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 before this Tribunal and the Revisional authority appellant has stated that as per the provisions of first proviso to Section 86(1) of Finance Act, 1994 which reads as under: Provided that where an order, relating to a service which is exported, has been passed under Section 85 and the matter relates to grant of reba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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