Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]

Refund - Swachh Bharat Cess - Service Tax Allowable - Finance Act - Export Service - Basic Grade Pig Iron-CESTAT-TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the export services of basic grade pig iron are eligible for a refund of Swachh Bharat Cess (SBC) of service tax under section 119(5) of the Finance Act, 1994.  MMTC Limited, the appellant assessee was a Merchant Exporter & holder…

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