Refund of Swachh Bharat Cess to exporter of services

Refund of Swachh Bharat Cess to exporter of services

This is to apprise you about a recent judgement of Mumbai CESTAT in case of State Street Syntel Services Private Limited v. CCE 2019-TIOL-1468-CESTAT-MUM. The Tribunal was dealing with the issue of eligibility of refund of Swachh Bharat Cess (‘SBC’) incurred on input...