TaxTMI 
TaxTMI 
2019 (5) TMI 1568
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....input services used for providing export services? 2. The facts in brief are that the appellant is engaged in export of business auxiliary service/men power recruitment/ supply agency services. Since the credit of service tax paid on input services used for export of services get accumulated, therefore, the appellant filed two refund claims (i) for accumulated Cenvat credit of Rs. 1,91,84,337/- under Rule 5 of Cenvat Credit Rules, 2004 for the period from July, 2016 to September, 2016 and (ii) for Swachh Bharat Cess (SBC) for the period July, 2016 to September, 2016 which is an additional Cess @ 0.5% each levied on all taxable services as per Notification No. 21/2015-ST, dated 06.11.2015. 3. A show cause notice dated 15.06.2017 was is....
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....o refund of service tax are applicable for refund of Swachh Bharat Cess also. In support of his submissions, he relied upon the decisions of the Hon'ble High Court of Karnataka in the matter of CCE, Belgaum vs. Shree Renuka Sugars Ltd. 2014 (302) ELT 33 (Kar.); TVS Motors Co. Ltd. vs. Union of India reported in 2015 (323) ELT 57 (Kar.) and also the decision of the Co-ordinate Bench of the Tribunal in the matter of Ramco Cements Ltd. vs. CC,CE & ST, Bangalore reported in 2018 (362) ELT 841 (Tri. Bang). The Learned Authorised Representative reiterated the findings recorded in the impugned order and prayed for dismissal of appeal filed by the appellant. He also submitted that Swachh Bharat Cess is the additional Cess levied over and above the ....
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....ce Act, 1994 and the rules made there under, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Swachh Bharat Cess on taxable services, as they apply in relation to the levy and collection of tax on such taxable services under Chapter V of the Finance Act, 1994 or the rules made there under, as the case may be." From the above it is clear that the Swachh Bharat Cess is levied and collected for the purpose of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto but in the nature of Service Tax. That Service tax in the form of cess shall be in addition to any cess or service tax le....
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....or Co. Ltd. (supra) the Hon'ble High Court of Karnataka again following the aforesaid decisions of the Hon'ble Supreme Court has held that Automobile cess which was collected as a duty of excise in terms of the provisions of Central Excise Act, is refundable to the manufacturer. Thereafter a co- ordinate Bench of the Tribunal in the matter of Ramco Cements Ltd. (supra) while relying upon the decisions mentioned hereinabove held that the Cenvat Credit of Clean Energy Cess is admissible. The relevant portion of the said decision is as under:- "xxx xxx xxx 6.2 After going through the decision in Sri Renuka Sugars Ltd. cited supra, I find that the Sugar Cess levied under Sugar Cess Act, 1982 is similar to Clean Energy Cess lev....