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CESTAT, Mumbai: Refund is Available on Swachh Bharat Cess Used for Export of Services - (28 Feb 2020)

SERVICE TAX

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit, and the same can be discharged by utilizing Cenvat Credit and the Appellant therein is entitled to a refund of it.

Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   SWACHH BHARAT CESS  

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