Service tax refund by importer (trader)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 January 2017 A person imports goods and sell the same in the local market within the State.
The importer has paid Customs Duty (CVD + Spl Add Duty). The said importer has also availed C&F agent services on which Service Tax is levied.

It is pertinent to note that the Importer is not registered with CBEC since he is not engaged in manufacturing or provision of services.

Please clarify the following:
1. Whether the importer is eligible for any refund on getting registered under Service Tax/Central Excise/Cenvat Credit Rules.
2. Whether such importer is eligible for refund of CVD and Spl Addl Duty paid during import.
3. Whether such importer is eligible for refund of Cenvat Credit (Service Tax on Input Services)

Regards
Sunil Bafna

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 January 2017 All the above benefits envisaged are available to trader as ITC once GST is implemented.
As on date no such benefits available to the trader. Such benefits of cenvat credit available only to manufacturer or service provider.