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

AI Summary

Manufacturer Exporter Seeks Clarity on Service Tax Refunds for Input Services Under Notification No. 41/2012-ST A manufacturer exporter, not registered under Central Excise, inquired about Notification No. 41/2012-ST, seeking clarity on whether they can claim a refund on service tax for input services like manpower supply, security, and property renting used in manufacturing exports. They questioned if refunds are limited to services like CHA, transportation, and terminal handling charges. Respondents clarified that refunds are sanctioned for services used beyond the 'place of removal' for exports, such as CHA and terminal handling. Refund of CENVAT credit on inputs or input services is allowed as per Notification No. 18/2012-CE(N.T).