We are claiming service tax refund under Notification No.41/2012-ST dtd.29.6.2012 service tax paid on specified services used for export of Goods. The department is issuing SCNs is based on Circular no.999/06/2015-CX dtd.28.02.2015 (988/12/2014-CX dtd.20.10.2014 which is irrelevant .
The above contention of department is wrong .
Pl provide us inputs to defense our refund claims .
thanks
Guidance on Service Tax Refunds for Exporters: Understanding Place of Removal and CENVAT Credit Eligibility under Notification No.41/2012-ST. A user is seeking advice on claiming a service tax refund for services used in exporting goods under Notification No.41/2012-ST. The tax department's objections are based on Circular No.999/06/2015-CX, which the user believes is irrelevant. The response clarifies that the place of removal for tax purposes varies based on whether the exporter is a manufacturer or a merchant. For manufacturer exporters, the place of removal is the port where the shipping bill is filed. For merchant exporters, it is typically the factory gate. The eligibility for CENVAT Credit depends on these distinctions. (AI Summary)
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