https://www.taxtmi.com/caselaws?id=381782 Swachh Bharat Cess paid on input services used for export services was treated as part of the service tax framework, because section 119 of the Finance Act, 2015 applies Chapter V of the Finance Act, 1994 and the related refund and exemption rules to the cess. On that basis, Cenvat credit and refund could not be denied merely because the claim was made separately or because no separate notification expressly granted the refund. The defect was procedural only, so the substantive entitlement to refund remained intact and consequential relief followed. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 18 Jun 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381782 Swachh Bharat Cess paid on input services used for export services was treated as part of the service tax framework, because section 119 of the Finance Act, 2015 applies Chapter V of the Finance Act, 1994 and the related refund and exemption rules to the cess. On that basis, Cenvat credit and refund could not be denied merely because the claim was made separately or because no separate notification expressly granted the refund. The defect was procedural only, so the substantive entitlement to refund remained intact and consequential relief followed. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381782