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Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess
Case Law Details
- Case Name
- MMTC Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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MMTC Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too.
Facts- The appellant is a Merchant Exporter & holder of Service Tax Registration and Import Export Code for providing the export services.
The appellant has applied rebate/refund claim for export of Basic Grade Pig Iron to Rayang/Thailand under cover of Shipping Bill and export of Non-Alloy Pig Iron f...
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