We are a mining company export iron ore fines to chaina. We paid Service tax, SBC and KKC on various input services at port and other places used for export of iron ore fines. The company claimed refund of Service tax including SBC & KKC, under the Notification 41/2012-ST,dated 29.06.2012 and the Dept. allowed Sr tax only denying SBC and KKC which is appealed.
Query: Now , can the claimants succeed the refund of such SBC,KKC paid on services used for export of goods and if it is , under which provisions:
Is there any court case referred in support of this claim?
Please help.
Rergads .
Mining Company Appeals for SBC and KKC Refunds on Export Services Under Notification 41/2012-ST, Citing CENVAT Credit Rules A mining company exporting iron ore to China sought a refund for Service Tax, Swachh Bharat Cess (SBC), and Krishi Kalyan Cess (KKC) paid on input services used in exports, under Notification 41/2012-ST. The department allowed only the Service Tax refund, denying SBC and KKC. The company appealed this decision. Responses suggest that a refund for KKC might be possible if the appeal succeeds, referencing CENVAT Credit rules and a specific case law. Additionally, Notification No.03/2016-Service tax may allow SBC refunds, amending the previous notification. (AI Summary)
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