Axa Business Services (P) Ltd. v. Commr. of Central Tax

CENVAT CREDIT RULES, 2004

--Refund--Refund of Swachh Bharat Cess (SBC) Input services used for providing export services --Denial of --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. --Assessees were engaged in providing 'Management or Business Consultant Services, Business Auxiliary Services, etc.' classifiable under section 65B(44). They have filed rebate claims for different periods as stated in the table above being Swachh Bharat Cess paid on input services used for providing output services which were exported for the periods as prescribed under Notification No. 39/2012-CE(NT) 20-6-2012 as amended by Notification No. 3/2016-ST 3-2-2016. AA had allowed rebate claims by holding that assessees have complied with the conditions of Notification No. 39/2012. Held: The issue involved in the appeals was no more res integra as it stood covered in favour of the Appellants in view of a recent decision of the Tribunal in State Street Syntel Services Pvt Ltd v. Commissioner of Central GST & Excise [2019 TaxPub(ST) 0744 (CESTAT-Mum)] where it was held that Swachh Bharat Cess paid on input services has to be available as Cenvat credit and the same could be discharged by utilising Cenvat credit. Thus, assessee was entitled for refund.