16 July 2013
We are a 100% EOU Unit & importing raw materials from other countries & same will be processed as finished goods and exporting. we are using CHA services for clearing the consignments while importing & Exporting for this we are receiving service invoice he charges service tax but we are not taking or showing Cenvat credit In ER-2 Returns. my question is can we claim refund of service tax of services we used while import & Export? or Services we used for export can only eligible for Refund? Please clarify
As per the Notification No: 41/2012 dtd 29.06.2012
Refund of service tax can be claimed only for specified services
specified services” means- (i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods;
Hence based on the notification, claim for refund can be made only on services used for Export
Further condition is no CENVAT credit of service tax paid on the specified services used for export of goods has been taken under the CENVAT Credit Rules, 2004;
As per the Notification No: 41/2012 dtd 29.06.2012
Refund of service tax can be claimed only for specified services
specified services” means- (i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods;
Hence based on the notification, claim for refund can be made only on services used for Export
Further condition is no CENVAT credit of service tax paid on the specified services used for export of goods has been taken under the CENVAT Credit Rules, 2004;
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