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TMI Blog2019 (6) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... er:- " xxx xxx xxx xxx 5. In order to appreciate the issue involved, its better to have a look at Section 119 of the Finance Act, 2015 which is extracted as under:- Section 119 of the Finance Act, 2015 "119. (1) This Chapter shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (2) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the Swachh Bharat Cess, as service tax on all or any of the taxable services at the rate of two per cent on the value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto. (3) The Swachh Bharat Cess leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 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. 6. The Hon'ble Constitution Bench of the Supreme Court in the matter of Hingir Rampur Coal Co. Ltd. Vs. State of Orissa; 1961(2) SCR 537 laid down the difference between a tax, fee and cess. 7. The Hon'ble Supreme Court in the matter of Barnagore Jute Factory Co. Vs. Inspector of Central Excise; 1992 (57) ELT 3 (SC) has laid down that levy and collection of Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sugars Ltd. is squarely applicable in the facts and circumstances of the case, because the Clean Energy Cess has been levied and collected as duty of excise by virtue of Section 3(1) of Customs Tariff Act. Therefore by relying upon the ratio of the decision of Hon'ble High Court of Karnataka in the case of Sri Renuka Sugars Ltd., I am of the view that the impugned order denying the Cenvat credit of Clean Energy Cess is not sustainable in law and I set aside the same by allowing the appeals of the appellant with consequential reliefs, if any." 9. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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