Refund of SBC and KKC paid on input service used for export of exempted goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efund of SBC and KKC paid on input service used for export of exempted goods<br> Query (Issue) Started By: - BipadBhanjan dixit Dated:- 27-6-2020 Last Reply Date:- 29-6-2020 Service Tax<br>Got 4 Replies<br>Service Tax<br>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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....help. Rergads . Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: You can claim the refund if you succeeded in appeal. Reply By Rajagopalan Ranganathan: The Reply: Sir, Under erstwhile CENVAT Credit rules, 2004 credit of KKC is allowable [vide rule 3 (1a) of CENVAT Credit Rules, 2004] but not credit of SBC. Hence if you win in the appeal you can claim refund of KKC only. Reply By KASTURI SETHI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: The Reply: Dear Querist, The following case law may be helpful tp you : 2019 (27) G.S.T.L. 519 (Tri. - Mumbai) = 2019 (5) TMI 1568 - CESTAT MUMBAI STATE STREET SYNTEL SERVICES PVT. LTD. Versus COMMR. OF CGST & C. EX., MUMBAI Reply By PAWAN KUMAR: The Reply: Dear Sir, Refund is available as per Notificaiton No.03/2016-Service tax dated 03.02.2016. The notificaiton amend the earlier notifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 39/2012-S.tax and include the SB CESS into rebate list.<br> Discussion Forum - Knowledge Sharing ....