Cenvat Credit of Swachh Bharat Cess paid on input services is available

M/s. State Street Syntel Services Pvt Ltd Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: 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 assessee was therefore entitled for the refund of it. Held: The common issue involved in these appeal was whether assessee was entitled for refund of Swatchh Bharat Cess (SBC) paid on the input services used for providing export service. It was held a tax recovered by the government goes into the Consolidated Fund of India which is utilised for all public purpos...