Swachh Bharat Cess on input services qualifies for Cenvat Credit; appellant entitled to refund via this mechanism.

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....Refund of Swachh Bharat Cess - the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat Credit and the appellant therein are entitle for refund of it.....