Refund Permitted for Swachch Bharat Cess on Input Services Used in Exported Output Services Without CENVAT Credit Claim.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rebate of Swachch Bharat Cess - input services used for providing output services which have been exported -Since the appellants have not claimed any CENVAT credit on the amount for which the rebate has been claimed, refund to be allowed.....