Exporter Not registered with Central Excise and Service Tax Refund

[Ashok Chopra]

Respected Forum,

Can an exporter who is not registered with central excise and obtained Service Tax Code from Jurisdictional Deputy Commissioner file refund of Input services used for the manufacture of Export Goods under Notification No. 41/2012 dated 29-06-2012?

 

[YAGAY andSUN]

the exporter who is not so registered under the provisions referred to in clause (c), shall before filing a claim for rebate of service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be,having jurisdiction over the registered office or the head office, as the case may be, of such exporter;

(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code number to the exporter referred to in clause (d), within seven days from the date of receipt of the said Form A-2;

(f) on obtaining the service tax code, exporter referred to in clause (d), shall file the claim for rebate of service tax to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, in Form A-1;

(g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods

[Ashok Chopra]

Mr. Khatri,

in my opinion services provided for export of goods means - output services

my query is still pending input services used for the manufacture of export goods - can these be claimed by exporter who is not registered with central excise

AI Summary

Unregistered exporter can claim refund for input services under Notification 41/2012 by filing Form A-2 and A-1. An exporter not registered with central excise inquired about claiming a refund for input services used in manufacturing export goods under Notification No. 41/2012. It was clarified that an unregistered exporter must file a declaration in Form A-2 to obtain a service tax code from the jurisdictional Assistant or Deputy Commissioner of Central Excise. Upon receiving the code, the exporter can file a rebate claim in Form A-1 within one year of export. A follow-up question was raised about whether input services used for manufacturing export goods can be claimed by such an exporter.