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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 ..... al No. MKK/04-06/RGD/APP/2018-19. Since these three appeals have been disposed of by the learned commissioner by way of common impugned order, therefore I am also deciding these appeals by this common order. 2. The common issue involved in these appeal is whether the appellant is entitled for refund of Swatchh Bharat Cess (SBC) paid on the input services used for providing export service? Refund claims of the said Cess was rejected by the Adjudicating Authority on the ground that there is no provision for refund of Swatchh Bharat Cess paid on the input services used for providing export service. The learned Commission vide impugned order dated 10/04/2018, rejected the Appeals filed by the Appellant holding that refund of Swatch Bharat Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Cess leviable under sub-section (2) shall be in addition to any cess or service tax leviable on such taxable services under Chapter V of the Finance Act, 1994 (32 of 1994), or under any other law for the time being in force. (4) The proceeds of the Swachh Bharat Cess levied under sub-section (2) shall first be credited to the Consolidated Fund of India and the Central Government may, after due appropriation made by Parliament by law in this behalf, utilise such sums of money of the Swachh Bharat Cess for such purposes specified in sub-section (2), as it may consider necessary. (5) The provisions of Chapter V of the Finance Act, 1994 and the rules made there under, including those relating to refunds and exemptions from tax, interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection of Cess on jute manufacturer should be considered as a duty of excise when the machinery provisions of Central Excise Act and Rules were made applicable for levy and collection of jute cess. 8. In the matter of Shree Renuka Sugars Ltd. (supra) the Hon'ble High Court of Karnataka, while relying upon the law laid down by the Hon'ble Supreme Court in the matters Hingir Rampur Coal Co. Ltd. (supra) and Barnagore Jute Factory Co. (supra) has held that the sugar cess is nothing but a duty of excise and as per Rule 3 of the Cenvat Credit Rules, 2004 credit of sugar cess would be available. Similarly in the matter of TVS Motor Co. Ltd. (supra) the Hon'ble High Court of Karnataka again following the aforesaid decisions of the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriated 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. It should be earmarked and set apart for the purpose for which it is levied. As per Section 119(4) ibid the proceeds of Swachh Bharat Cess shall first be credited to the Consolidated Fund of India. Swachh Bharat Cess may be considered as separate levies from the Service Tax but the same legal framework as applied for service tax are to be applied for levy and collection of Swachh Bharat Cess since the provisions of Chapter V of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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