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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of Swachh Bharat Cess - the Swachh Bharat Cess paid on ...


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

April 30, 2020

Case Laws     Service Tax     AT

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.

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