Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

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...