REFUND ON SERVICE TAX

[Ankit Bhansali]

OUR ONE CLIENT IS EXPORTING READYMENT GARMENTS VIA ONLINE IN FOREIGN COMPANY (MOSTLY IN USA).

CAN HE CLAIM THE REFUND OF THE INPUT SERVICE TAX PAID TO THE DHL COURIER.

ALSO IS THERE ANY OTHER BENEFITS AVAILABLE OF DUTY DRAWBACK.

[KASTURI SETHI]

2017 (4) TMI 1025 - CESTAT ALLAHABAD M/s Antak Agencies (International) Versus Commissioner of Central Excise, Noida

[DR.MARIAPPAN GOVINDARAJAN]

As discussed by Shri Sethi with reference to decided case law you can claim refund on input tax credit on courier charges. In my view there is no other benefits available.

[Himansu Sekhar]

Refund at raw material stage and draw back do not go together

[KASTURI SETHI]

Yes. It is obvious.

AI Summary

Input service tax refund on courier charges available to exporters, while duty drawback cannot be claimed concurrently. Refund of input service tax on courier charges is available to exporters where the courier services relate to exported goods, enabling recovery of input tax credit; duty drawback is not available concurrently with a refund claimed at the raw material or input-service stage and no other export benefit was identified.