TMI BlogRefund of SBC and KKC paid on input service used for export of exempted goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucceed 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 . - 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 Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it 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 - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notification 39/2012-S.tax and include the SB CESS into rebate list. - Refund of SBC and KKC paid on input service used for export of exempted goods - Query Started By: - Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... padBhanjan dixit Dated:- 27-6-2020 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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