service tax on supply of tangeble goods service

[srinivasan.K kuppuswamy]

My query is we are importing the packing materials from Logistics concern, Sweden under customs notification 104/94 under exemption from payment of duties. (Customs duty or CVD) and using for packing of finished goods and export from export warehouse registered under Rule 20 of Central Excise Rules.

Exports takes place from Export warehouse which is separately registered under export warehousing procedure under Rule 20 of Central Excise Rules.  Finished goods are transferred from manufacturing premises to Export warehouse from there exports takes place.

We are paying the service tax under reverse charge mechanism on the transaction charges as well rental charges paid to the Logistics, Sweden ( packing material logistics)

My specific query is packing material BOE in the name of Factory. From there only we are transferring to Export warehouse. The service tax paid under reverse charge mechanism from Factory.

Can we avail service tax credit at factory for the service tax paid under reverse charge mechanism.

Rest of other export services such as Port services, Terminal handling, CHA etc can we claim service tax refund under Notification No. 41/2012-ST(For the exports takes place from export warehouse)

Request your reply and your immediate answer will be highly solicited.

Kind regards

K Srinivasan

AI Summary

Can Service Tax Credit Be Claimed for Imported Packing Materials? Clarification on Cenvat Credit and Export Service Refunds. A query was raised regarding the applicability of service tax and the possibility of claiming service tax credit for packing materials imported from Sweden under customs exemption, used for exporting finished goods from an export warehouse. The inquirer also sought clarification on claiming refunds for service taxes paid on other export-related services under Notification No. 41/2012-ST. The response indicated that Cenvat credit can be availed for the service tax paid under the reverse charge mechanism and that credits for other export services can also be claimed, referencing the specified notification.