Service tax credit on services availed for export of goods

[Govinda Raju]

sir, WE ARE AN 100% EOU UNIT 1) WHETHER IHC(TRANSPORTATION) CHARGES PAID FROM BANGALORE ICD TO CHENNAI SEA PORT IS ELIGIBLE(FOR THE PURPOSE OF EXPORT FROM CHENNAI PORT) 2) SERVICES AVAILED TO GET OUR FINISHED PRODUCTS EXPORTED ELIGIBLE FOR SERVICE TAX CREDIT KINDLY CLARIFY THE POINTS ASAP,

AI Summary

Eligibility of Service Tax Credit for Transportation and Export Services Clarified for 100% Export Oriented Units. A discussion was initiated regarding the eligibility of service tax credit for services availed in exporting goods. An entity operating as a 100% Export Oriented Unit (EOU) inquired about the eligibility of service tax credit on transportation charges from Bangalore to Chennai Port and other services related to exporting finished products. The response clarified that services used up to the place of removal, defined as the port in export cases, are eligible for CENVAT credit. Services beyond the place of removal may qualify for a refund or exemption under specific notifications.