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

Issue Id: - 116511
Dated: 27-6-2020
By:- BipadBhanjan dixit
Refund of SBC and KKC paid on input service used for export of exempted goods

  • Contents

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 .

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Showing Replies 1 to 4 of 4 Records

1 Dated: 27-6-2020

You can claim the refund if you succeeded in appeal.

2 Dated: 28-6-2020
By:- Rajagopalan Ranganathan


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.

3 Dated: 29-6-2020

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

4 Dated: 29-6-2020

Dear Sir,

Refund is available as per Notificaiton No.03/2016-Service tax dated 03.02.2016. The notificaiton amend the earlier notification 39/ and include the SB CESS into rebate list.


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