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2019 (6) TMI 859 - AT - Service TaxRefund of Swatchh Bharat Cess (SBC) - whether the appellant is entitled for refund of Swatchh Bharat Cess (SBC) paid on the input services used for providing export service? - HELD THAT:- The issue involved in these appeals is no more res integra as it stood covered in favour of the Appellants in view of a recent decision of the Tribunal in State Street Syntel Services Pvt Ltd vs. Commissioner of Central GST & Central Excise, Mumbai [ 2019 (5) TMI 1568 - CESTAT MUMBAI ] where it was held that Swachh Bharat Cess 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 - appeal allowed - decided in favor of appellant.
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