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SARTHAK JAIN

01-Apr-2014 , 01:21:34 am

Yes. The Central Government can grant rebate of service tax paid taxable services received by an exporter of goods and used for export of goods. For this purpose, CG has issued Notification No. 41/2012-ST dated 29.06.2012 wherein refund can be claimed both for service tax paid on taxable services used beyond place of removal and input services used upto place of removal of export goods. The procedure is also specified under the above-said notification. Hope this helps..

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Goutam Sabyasachi

02-Apr-2014 , 12:14:41 pm

Thanks a lot Mr.Sarthak Jain

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Goutam Sabyasachi

02-Apr-2014 , 01:57:16 pm

Dear Mr. Sarthak Jain, As per my understanding of Notification 41/2012, an exporter could not claim for rebate of service tax paid on taxable services used for manufacture of EXCISABLE GOODS UPTO the place of removal. {Ref: para (1)(a)(i) of said notification} Please clarify. Regards, Goutam

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SARTHAK JAIN

02-Apr-2014 , 11:13:01 pm

Hi, Your understanding is very much correct. I apologies for that part misstatement. Thanks for correcting me. Coming back to your present query, the service tax paid on services used upto place of removal of excisable goods is eligible as input credit under rule 2(L)of Cenvat Credit Rules, 2004 (CCR). Further, Rule 5 of CCR provides for refund of such input credit if the same can not be utilized otherwise. The CG has issued Notification No. 27/2012- C.E. (N.T.) dated 18.06.2012 to provide for the manner of claiming such refund. So, in any case, the ST paid upto place of removal is also eligible for refund. Hope that clarifies... Regards