Rebate of service tax: jurisdictional excise handles refunds for exported goods; Service Tax Commissionerate handles exported services refunds. Where inputs and input services relate to manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised CENVAT credit; if an EOU/STP/EHTP provides or exports taxable services, it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund claims for inputs and input services used for export of such services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of service tax: jurisdictional excise handles refunds for exported goods; Service Tax Commissionerate handles exported services refunds.
Where inputs and input services relate to manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised CENVAT credit; if an EOU/STP/EHTP provides or exports taxable services, it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund claims for inputs and input services used for export of such services.
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