We are Manufacturer Exporter But we are not registered with the Central Excise Act,1944, due to our Produce is exempted in Excise act.
Please advice where we file our Service Tax refund claim as per Noti. 17/2009 in the following situation.
We are manufacturer of LAM Coke & our Factory is situated at Gandhidham our Registered office is located at Ahemdabad & H.O. At Mumbai,
We made export from our factory (Mundra Port) & wish to claim the Service tax refund as per notification 17/2009.
We are registered with the Central Service Tax Department & they allotted us the Centralized Service Tax registration indicated Registered office at Ahemdabad,
Sir kindly advice for where we file our service tax refund claim at
1 ) SERVICE TAX DIVISION OR AT EXCISE DIVISION
2 ) Factory Jurisdiction or at Registered Office jurisdiction
1)Refund Claim should be filed with Excise Divsion Only in case of Exporter.
2)That Service Tax Provisions applicable on Regsitetered Office but in this notification assessee can file refund application any where like with Jursdication over the Regsitered Office or Factory, but in our exeprience Factory Office is more relvevnat.
i)Incase of Exporter Not Regsitered with Central Excise Apply in Form A-2, to The Assitant or Deputy Commisisoner of Central Excise for getting Service Tax number.
ii)Assessee after getting number assessee need to file application of refund.
As per Said Notification number 17,you can to file refund claim with Assitant of Deputy Commisisoner Central Excise having jurisdiction over to your factory beacuse of he allow the export during the course of removal of the goods from factory.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
20 December 2010
thaks for your reply, i was applied for STC no. in form A-02 as on 06-11-2010 but till today dept. not made any correspondence.