Case Law Details
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 from Paradeep Port in terms of Notification No.41/2012-ST dated 29.06.2012. The refund claims were verified and revealed that the rebate/refund claims includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) as well in addition to Service Tax levied u/s. 66B of the Finance Act, 1994.
Therefore, the adjudicating authority sanctioned the refund claim of Service Tax paid by the appellant, but rejected the rebate/refund claim of SBC & KKC holding that the same is not admissible in as much as there is no specific provision in the subject Notification No.41/2012-ST dated 29.06.2012 for granting refund of the said SBC & KKC. Against the said rejection of refund claim, the appellant is before us.
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