Service tax on import or export goods through courier agency

[Asked by Guest]

We are import and export the goods through courier.

All parcel send and receive through courier only and courier agency charge separately service tax on courier services.

Can i take credit on this service tax paid in bill.

Please specify if any exemption of service tax on export of goods through courier agency.

Please specify me notification and clarification

Please guide me...

[Rajagopalan Ranganathan]

Sir,

To avail the credit of service tax paid by the courier, first of all, you have to be manufacturer of excisable goods on which you are paying excise duty or you should be an output service provider in providing which you are using the imported goods. Otherwise, if you are a dealer, you cannot utilize the credit.

Thanks for reply....

We are the manufacturer of excisable goods which we are paying excise duty......

Please if any notification of any exemption please send for this.

Can we take credit on this services or take refund for the same

AI Summary

Input tax credit on courier services eligible for manufacturers of excisable goods; dealers not eligible.
Eligibility for credit of service tax on courier charges exists where the recipient is a manufacturer of excisable goods paying excise duty or is an output service provider using the imported goods in taxable services; dealers who are not manufacturers or output service providers cannot utilize such credit. The correspondent also queried statutory exemptions or refunds for exports via courier, but no notification was supplied in the response.