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Procedural simplification in Service Tax refund to exporters

Ravikumar.G (Consultant) (18525 Points)

20 November 2008

With a view to simplify the refund based service tax exemption scheme on taxable services attributable to exports, the time limit for filing refund claims has been extended from 60 days to six months. In respect of technical testing and analysis service, the documentation required for claiming refund has been simplified.

Source: Notification No.32/2008-Service Tax dated 18.11.2008, amending notification No. 41/2007-Service Tax

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3 Replies

S. Banerjee (Practising Cost Accountant. Core area- Central Excise. Service Tax Costing system installation including maintenance of Cost Records and Cost Audit and Management Audit mainly Revenue leakages Audit) (622 Points)
Replied 23 November 2008

Can anybody tell me who has got any refund under Notf 41/2007, 42/2007, 3/2008 and 17/2008. In Kolkata the Dept is issuing Show Cause Notice at Random.

Secondly, Whether the refund claimed is included with Education Cess and Secondary & Higher Education Cess or not ?

Here the Department is also issuing Show cause Notices that the Cesses are not covered under the above mentioned Notfs.

Waiting for reply form expert group as well as the members of this forum.

Thanks,

S. Banerjee

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narinder (C.A.) (38 Points)
Replied 24 November 2008

Sir s. Banerjee

can we claim excise duty paid on input against output service tax charged from customer?

narinder

Originally posted by :Guest

can we claim excise duty paid on input against output service tax charged from customer?

Do you mean the inputs on goods are eligiable for Cenvat to service provider?

If so, Cenvat Credit will be available if excise paid on inputs and consumables used for providing output services, except HSD Oil, LDO, and motor spirit.

Hope this will serve your purposes,

Thanks and welcome,

S. Banerjee