We have issued CT-1 to our supporting manufacturers.

The goods have been exported by the supporting manufacturer based on the value /Qty of CT-1 issued by us.

It has been observed that at times the quantity is short shipped / rate has been revised which has resulted in unutilised balance of CT-1.

For Instance in one of the CT-1 the Excise Duty was 200,000/- the goods have been exported for Rs. 180,000/- only.

There is unutilised Excise Duty balance against the CT-1 .for Rs. 20,000/-

We have submitted the Proof of Export with all relevant documents. Now the Superintendent (Exports) has asked to seek certificate from the Jurisdictional Superintendent of the supporting manufacturer.

We understand that before sending CT-1, the merchant exporter should debit estimated amount of duty liability. This amount is required to be specified in part II form CT-1. On the basis of this CT-1, the manufacturer can clear goods for export without payment of duty by making suitable entries in part II of CT-1. This provisional debit will be converted into ‘actual debit’ after the goods are cleared from the place of manufacturer. - Chapter 7 Part II Paras 6.2 and 6.2-1 of CBE&C’s CE Manual, 2001.
And thus, initial debit is only a provisional debit. Final debit will be after goods are actually exported. There is no provision to get certificate from other Suptd. and re-credit can be taken in the bond based on certificate from actual manufacturer should be sufficient.

We tried to explain this to them, however they have advised to pay the unutilised amount through GAR7, otherwise they will not re-credit our running bond account for the entire CT-1 amount.

In view of the above please advise the course of action to enable us to clear the pending CT- 1 credits.

I wanted to know the date on which service tax is appicable in case of rent, and the company has registered to service tax on 14.02.07 but they have not remitted any service tax till july but from july the remmittances are done, whether there is any penalty towards this and the date remittance to be started from 14.02.07 or there is any time lag for the payment? and if there is any excess amount paid whether can we claim refund for the same?

Would like to know the date from which the service tax refund can be claimed and also form of refund

C.A.SACHIN RATHOD

We are exporters paying service tax for lorry freight under Goods Transport Agency provisions.

Now we come across SErvice tax notification no.40/2007-ST dt.17.09.2007 providing refund of service tax paid by exporters .
1. Port services provided for export
2. Other port services provided for exporters.
3. Service of transport of goods by road from ICD to port of export provided by Goods Transport Agency.
4. Services of transport of goods in containers by rail from ICD to port of export.

Please explain the possibilities of refund of service tax we are paying on lorry freight.

Sir,

I am from Pharmaceutical company.

We are manufacturing and also sale the third party (TP) purchased goods received from other state.

We sale both the goods (means self mfg.ed goods and TP goods ) to Super stockist and Consignment Agent.

We are paying the amount to CA which amount they will pay service tax.

CA agent are paying service tax through GAR-7.

After paying Service tax by CA through GAR 7 (TR-6), can we avail the service tax credit?

Dear friends,
Please let me know whether we can take CENVAT credit of service tax paid on the bill raised by caterers of Factory canteen.

Does such service fall under Input service

thanks

Regards
Swati

What to do for finding the case laws.I wnat to know the site on which I can see the facts and it's decision.

CCE vs. Team UPD Ltd.(2005)179 ELT 469 (T)

When we avail input credit of service tax, all the telephone bills ( land line,mobile) will be available or any restrictions are there?

is service tax becomes the liability of service taker if it is not charged by the service provider & the bill amount exceeds by Rs. 750.Pls refer sec.

is service tax becomes the liability of service taker if it is not charged by the service provider & the bill amount exceeds by Rs. 750.Pls refer sec.