https://www.taxtmi.com/caselaws?id=381782 The Appellate Tribunal ruled in favor of the appellant, allowing the refund claim for Swachh Bharat Cess (SBC) paid on input services used for export services. The Tribunal held that SBC, akin to a service tax, should be eligible for Cenvat Credit, emphasizing that procedural lapses should not hinder the refund entitlement. The decision, issued on 14/06/2019, granted the appellant relief and clarified the admissibility of such refunds under the law. 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 The Appellate Tribunal ruled in favor of the appellant, allowing the refund claim for Swachh Bharat Cess (SBC) paid on input services used for export services. The Tribunal held that SBC, akin to a service tax, should be eligible for Cenvat Credit, emphasizing that procedural lapses should not hinder the refund entitlement. The decision, issued on 14/06/2019, granted the appellant relief and clarified the admissibility of such refunds under the law. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381782