Swachh Bharat Cess paid on input services available as Credit: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that the  Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilising Cenvat Credit. The question before the Court was that whether the appellant is entitled for refund of Swatchh […]

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