https://www.taxtmi.com/caselaws?id=801135 Swachh Bharat Cess and Krishi Kalyan Cess paid on eligible taxable input services used for export of goods fall within the refund mechanism under Notification No. 41/2012-ST. The Finance Acts of 2015 and 2016 deem these cesses to be service tax and extend applicable service-tax refund provisions to them. Applying the notification consistently with that statutory deeming treatment preserves export neutrality and prevents exclusion of the cesses from refunds available for services used in exporting goods. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801135 Swachh Bharat Cess and Krishi Kalyan Cess paid on eligible taxable input services used for export of goods fall within the refund mechanism under Notification No. 41/2012-ST. The Finance Acts of 2015 and 2016 deem these cesses to be service tax and extend applicable service-tax refund provisions to them. Applying the notification consistently with that statutory deeming treatment preserves export neutrality and prevents exclusion of the cesses from refunds available for services used in exporting goods. Case-Laws Service Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801135