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

[Ashok Chopra]

Respected Forum,

 I am manufacturer exporter and not registered in Central Excise

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 as per para (3) (d) of said notification?

pls guide me accordingly

[YAGAY andSUN]

Dear Sir,

Refund will be sanctioned for such services which are attributable to Export of Goods and have been used BEYOND THE "PLACE OF REMOVAL" for the export of said goods - Like CHA Services, Terminal Handling etc.

For Refund of CENVAT credit (Input/Input Service) shall be allowed, as determined by the formula as prescribed in the Notification No. 18/2012-CE(N.T) - 17-03-2012  w.e.f. 01-04-2012.

Regards,

Pradeep Khatri 

[sunil bajwan]

BUSINESS AUXILIARY SERVICE IN NOTIFICATION NO.41/2012 IS NOT FOR SHOW IN NOTIFICATION CODE 41/2012

AI Summary

Refund of service tax for export applies to services used beyond the place of removal, not routine factory inputs. Refund under Notification No. 41/2012-ST applies to taxable services used beyond the place of removal for export (e.g., CHA, transport, terminal handling). Input services used at the manufacturing site (e.g., manpower, power, security, renting) do not qualify as specified services unless they meet the beyond-place-of-removal test; such inputs may be handled via CENVAT credit and relevant formulae in the prevailing notification framework.