https://www.taxtmi.com/article/detailed?id=6663 Amendments extend refund and rebate coverage to the Swachh Bharat Cess component for export-related and SEZ-used services, revise rebate rates to match increased service tax rates, and enable service exporters and SEZ units/developers to claim SB Cess refund or rebate on input services. The Credit Rules prohibit use of Cenvat credit for payment of SB Cess and clarify that services by way of sale of dutiable goods on commission basis qualify as input services eligible for Cenvat credit. en-us Mon, 08 Feb 2016 13:18:55 +0530 Mon, 08 Feb 2016 13:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6663 Amendments extend refund and rebate coverage to the Swachh Bharat Cess component for export-related and SEZ-used services, revise rebate rates to match increased service tax rates, and enable service exporters and SEZ units/developers to claim SB Cess refund or rebate on input services. The Credit Rules prohibit use of Cenvat credit for payment of SB Cess and clarify that services by way of sale of dutiable goods on commission basis qualify as input services eligible for Cenvat credit. Articles Service Tax Mon, 08 Feb 2016 13:18:55 +0530 https://www.taxtmi.com/article/detailed?id=6663