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2019 (5) TMI 1568 - AT - Service TaxRefund of Swachh Bharat Cess (SBC) - input services used for providing export services - HELD THAT:- 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 leviable on the taxable services under Chapter V of the Finance Act, 1994. In the same way from time to time issues were raised qua Education Cess, Secondary and Higher Education Cess and, Sugar Cess, Automobile Cess etc. which have also been imposed under different statutes and from time to time, as to whether they are in the nature of cess or tax /duty and ultimately those issues were got settled in favour of assessee either Hon’ble Supreme Court or by the Hon’ble High Court and those were held to be tax/duty. A tax recovered by the government goes into the Consolidated Fund of India which is utilised for all public purposes and no money out of the Consolidated Fund of India shall be appropriated except in accordance with law and for the purposes and in the manner provided in the Constitution. Whereas a cess or fee does not become part of the Consolidated fund and are earmarked for the purpose of services for which it is levied. A Cess can never become part of the Consolidated Fund - 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. Filing of two separate claims - HELD THAT:- It is only a procedural lapse and substantial benefit of refund cannot be denied to the Appellant on this ground. Appeal allowed - decided in favor of appellant.
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