Swachh Bharat Cess on Input Services Eligible for Cenvat Credit Refund: Clarification on Utilization and Entitlement.

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....Swachh Bharat Cess (SBC) paid on input services has to be available as Cenvat Credit and the same can be discharged by utilising Cenvat Credit and the appellant is therefore entitle for the refund of it.....