Summary
- CESTAT Kolkata has ruled in favor of Bonai Industrial Company Pvt. Ltd. and four other appellants, allowing refunds for Swach Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) paid on input services used for exports.
- The Tribunal referenced its previous decision, Final Order No. 75534-75538/2024, which established SBC and KKC as service tax eligible for refunds under Notification No. 41/2012-ST.
- The Revenue's representative conceded that the issue was settled in favor of the appellants, leading to the rejection of prior orders denying refunds.
- This ruling reinforces the policy against exporting taxes and clarifies the treatment of SBC and K
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