https://www.taxtmi.com/caselaws?id=394928 The Tribunal set aside the impugned order, granting the Appellants entitlement to a refund of Swachh Bharat Cess (SBC) paid on input services used for exporting services. The Tribunal relied on Section 119 of the Finance Act, 2015, and prior favorable decisions, concluding that SBC should be available as Cenvat Credit and refundable. The appeals were allowed, providing consequential relief to the Appellants. en-us Wed, 26 Feb 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394928 The Tribunal set aside the impugned order, granting the Appellants entitlement to a refund of Swachh Bharat Cess (SBC) paid on input services used for exporting services. The Tribunal relied on Section 119 of the Finance Act, 2015, and prior favorable decisions, concluding that SBC should be available as Cenvat Credit and refundable. The appeals were allowed, providing consequential relief to the Appellants. Case-Laws Service Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394928