Clarification of Notification No. 41/2012-ST dated 29-06-2012

[Ashok Chopra]

Respected Forum,

As per Notification No. 41/2012-ST dated 29-06-2012, it is mentioned that 'Specified Services' means:

i  in the case of excisable goods, taxable ser ices that have been used BEYOND THE 'PLACE OF REMOVAL' for the export of said goods

ii  in the case of goods other than (i) above, taxable services used for the export of said goods In the light of above notification:-

My query :- Is it only the output services provided to me by CHA, Transporter and Terminal Handling Charges by agency for the export of goods

or

can avail refund on the service tax paid on input services like Supply of  Manpower Power, Security Services, Renting of immovable property and other services used for the manufacture of export?

pls guide me accordingly

[YAGAY andSUN]

Please find reply as submitted in the query no. 4651

AI Summary

Specified services refund eligibility questioned: whether refunds cover only output logistics services or also input manufacturing services. The core legal issue is whether refund entitlement under Notification No. 41/2012-ST is confined to outward-facing logistics and export facilitation services (such as customs house agents, transporters and terminal handlers) or extends to ancillary input services used in the manufacture of goods for export, including supply of manpower, power, security and renting of immovable property, hinging on the required nexus between the taxable service and the exported goods.