Under recent Service Tax Notification No. 9/2009-ST, SEZ are exempted from Service Tax on all Out bound services, but initially SEZ are required to pay the tax and will be refunded thereon.
My query is can SEZ avail Cenvat credit of Service Tax and distribute the Cenvat Credit to their other DTA unit? Because claiming any kind of refund is hectic exercise and will increase the under table dealings.
Dear Samir,
if you make centralised registration of the service tax, you can take benefit of the cenvat credit. but it is not an easy process. please write me your problem in detail sothat i can help you.
Thanks
We are SEZ. As per recent Service Tax Notification No. 9/2009-ST, SEZ units are required to pay servcise tax on services being outside SEZ, but the same will be refunded against Refund Claim as per the guidelines presrcibed in the above Notification.
Apart from SEZ, we have other EOU and DTA units. If we apply for centralized Service Tax Registration, can SEZ distribute the Service Tax to other EOU Unit or DTA unit of same SEZ If after availing Cenvat Credit.
If yes, what will be the procedure
hi,
can anyone guide me to claim the service tax? we are a manufacturing unit in a SEZ near chennai. do we need to get a service tax number? if so where should we get it? and who will give us the refund?
Dear Dinesh
You are advised to simply follow the procedure as prescribed under Notfn No. 9/2009-ST dated 03/03/2009. Even you need any assistance, please feel free to ask
If you were to take ISD registration with adeqyate dislcosure on the purpose being to utilise the credits of the SEZ which wouldbe used for DTA I think it is possible to do so.
Im my view if u get centralised registration of all units, SEZ as well as DTA. then CENVAT of all units is clubed and can be utiliised for payment of output liabuility whether it relates to DTA unit or any other unit. also unutilised CENVAT can be carried forward for any number of years. I thimk u r not qualified as ISD for SEZ unit bcz ISD basically a corporate office which is not providing any service.
hey thanks i have almost d same query....
if the SEZ unit also makes sales in DTA...can it set off d CENVAT credit of service tax paid against the payment of excise duty....?????
because in the notiification its given that xemption can b claimed by way of rfund and enterprise cant take CENVAT credit!!
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