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: Kalpataru Agroforest Enterprises, the appellant, exported fly ash to Nepal and sought a refund for the service tax they paid on the...