Filing of service tax refund claim

[Guest]

We are an 100% EOU unit, Where we have to file service tax refund claim under notification no. 41/2007 (Service tax paid to C&F agents for export of goods. Whether in Central Excise office or Customs Office.

Kindly clarify

thanks

AI Summary

Guidance on Filing Service Tax Refund Claims for EOUs Under Notification 41/2007; Refer to Circulars 101/4/2008 and 106/9/2008. A 100% Export Oriented Unit (EOU) inquired about the appropriate office for filing a service tax refund claim under notification no. 41/2007, specifically for service tax paid to Clearing and Forwarding (C&F) agents for exported goods. Two responses were provided: one suggested consulting circulars 101/4/2008 ST and 106/9/2008 ST, which indicate that the refund application should be filed with the service tax department if jurisdiction is specified; otherwise, it should be submitted to the central excise office. The other response advised filing the claim with the Division office of Central Excise where the unit is registered.