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

Service tax code allotment enables unregistered exporters to file rebate claims for services used in export, subject to procedural rules. Unregistered exporters seeking rebate for service tax on services used in manufacturing export goods must first file Form A-2 to obtain a service tax code from the jurisdictional Assistant or Deputy Commissioner of Central Excise, who is to allot the code after verification. Upon receipt of the service tax code the exporter must file the rebate claim in Form A-1 to the same Commissioner. Rebate claims for specified services used in export must be filed within the prescribed claim time limit measured from the date of export. A question remains whether input services used in manufacture are claimable as opposed to services provided for export.