https://www.taxtmi.com/caselaws?id=380840 Swachh Bharat Cess paid on input services used for export services was treated as falling within the same refund and credit framework as service tax because section 119 of the Finance Act, 2015 applied Chapter V of the Finance Act, 1994 and the related rules to its levy and collection. On that basis, the cess was held refundable and available as Cenvat credit. A procedural lapse in filing the claim in two separate parts was held insufficient to deny the substantive benefit. en-us Thu, 09 May 2019 00:00:00 +0530 Mon, 25 Nov 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380840 Swachh Bharat Cess paid on input services used for export services was treated as falling within the same refund and credit framework as service tax because section 119 of the Finance Act, 2015 applied Chapter V of the Finance Act, 1994 and the related rules to its levy and collection. On that basis, the cess was held refundable and available as Cenvat credit. A procedural lapse in filing the claim in two separate parts was held insufficient to deny the substantive benefit. Case-Laws Service Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380840