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2022 (1) TMI 908 - AT - Service TaxRefund of Swachh Bharat Cess and Krishi Kalyan Cess - HELD THAT:- The issue is decided in the case of M/S. ESHAKTI. COM PRIVATE LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE CHENNAI [2021 (8) TMI 809 - CESTAT CHENNAI] where it was held that It is the settled position of law that these cesses form part of the Service Tax paid on various input services used in or in relation to the export of goods. This is a direct consequence of the issue of refund for want of correlation, which has been remanded by this forum. Appeals are partly allowed and partly remanded.
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