CESTAT allows refund of Service Tax where exporter bore the service tax cost

Kalpataru Agroforest Enterprises Pvt  Ltd Vs Commissioner of CGST & CX (CESTAT Kolkata)

Introduction: The case of Kalpataru Agroforest Enterprises Pvt Ltd Vs Commissioner of CGST & CX revolves around the issue of a service tax refund claim associated with freight charges incurred for exports. It brings into light how the Central Excise and Service Tax Appellate Tribunal (CESTAT) evaluated a situation where the exporter bore the service tax cost.

Analysis:<

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