https://www.taxtmi.com/forum/issue?id=116511 Claim concerns refund of cess components paid on input services for export of exempted goods. Under the erstwhile Cenvat regime, Krishi Kalyan Cess was treated as admissible Cenvat credit and thus refundable upon successful appeal, while Swachh Bharat Cess was not admissible as credit initially. Subsequent notification amendment is cited as adding Swachh Bharat Cess to the rebate list, and practitioners reference tribunal authority supporting refund under the notification-based rebate mechanism. en-us Sat, 27 Jun 2020 20:14:38 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116511 Claim concerns refund of cess components paid on input services for export of exempted goods. Under the erstwhile Cenvat regime, Krishi Kalyan Cess was treated as admissible Cenvat credit and thus refundable upon successful appeal, while Swachh Bharat Cess was not admissible as credit initially. Subsequent notification amendment is cited as adding Swachh Bharat Cess to the rebate list, and practitioners reference tribunal authority supporting refund under the notification-based rebate mechanism. Discussion-Forum Service Tax Sat, 27 Jun 2020 20:14:38 +0530 https://www.taxtmi.com/forum/issue?id=116511