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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 ..... Refund of SBC and KKC paid on input service used for export of exempted goods X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 SETH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I: 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 notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 39/2012-S.tax and include the SB CESS into rebate list. X X X X Extracts X X X X X X X X Extracts X X X X
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