Can any one tell me whether we can claim refund of service tax on Swatch Bharath Cess & Krish kalyan Cess .
Bharani M.S
2 Replies
sivaram
(Asst Mgr-Taxation)
(6918 Points)
Replied 23 March 2017
you cannot claim refund of SWC and KKC but you can carry forward KKC and not SWC
shubham dosi
(student)
(29 Points)
Replied 24 March 2017
In case of a SEZ unit, SBC refund can be claimed vide notification 12/2013. Further, KKC refund is available irrespective of SEZ or non-SEZ unit.
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