As we all know, the Swachh Bharat Cess (SBC) is being levied by the Central Government @ 0.5 percent on taxable services. Initially, there was no clarity on the availability of Cenvat Credit under the Cenvat Credit Rules, 2004 or refund/rebate thereof in case of export of goods/services. The Central Board of Excise and Customs … Continue reading Clarification on Swachh Bharat Cess