Rebate and refund authority clarified: customs handles EOUs exporting goods, service tax handles EOUs exporting taxable services. Where inputs or input services are used in the manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised credit; where an EOU provides or exports taxable services it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund for inputs or input services used for export of such services. Existing registration, return filing and other controls for EOUs providing taxable services remain unchanged.
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 and refund authority clarified: customs handles EOUs exporting goods, service tax handles EOUs exporting taxable services.
Where inputs or input services are used in the manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised credit; where an EOU provides or exports taxable services it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund for inputs or input services used for export of such services. Existing registration, return filing and other controls for EOUs providing taxable services remain unchanged.
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