SIR
WE MANUFACTURE ALCOHOL FOR HUMAN CONSUMPTION ON WHICH RAJASTHAN STATE EXCISE IS PAID. IS THERE ANY REBATE OR REFUND OF SUCH EXCISE DUTY IF ALCOHOL IS EXPORTED OUTSIDE INDIA?
ALSO WE ARE REGISTERED UNDER SERVICE TAX ACT. SO IS THERE ANY RULE THAT SERVICE TAX PAID MAY BE UTILISED FOR PAYING STATE EXCISE DUTY?
REGARDS
SB
No rebate on Rajasthan State Excise duty for exported alcohol; service tax cannot offset state excise duty. A query was raised regarding the possibility of obtaining a rebate or refund on Rajasthan State Excise duty for alcohol manufactured for human consumption if exported outside India. Additionally, the query sought clarification on whether service tax paid could be used to offset state excise duty. Two responses clarified that state excise duty and service tax are governed by separate laws, with no provision for adjusting one against the other. Both responders indicated that there is no rebate on state taxes for exported goods, and service tax cannot be utilized to pay state excise duty. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
