Paid Central Excise duty instead of Service Tax.

[GANTI SARMA]

We are doing both activities of manufacturing and service providers, By oversight we have prepared manufacturing invoice instead of service invoice and paid Central Excise Duty and submitted ER-1 return. Actually we have to pay Service Tax before 31st March. How can we adjust this excise duty for service tax.?   

we are a merchant exporter and we have issued a CT1 with existing rate. Now the price of product has been change. Can we need to reissue the CT1 or we can purchase less material in the same CT-1. An early revert wil be highly appriciated

[YAGAY and SUN]

You may avail the refund as per the provisions of C.E. However, you would have to pay the Service Tax to cope with penal actions.

[YAGAY and SUN]

Dear Vikas,

Please raise you query separately, not by replying to other's query's field.

you may purchase the less quantity as there is no penalty to purchase the less quantity against CT-1 form.   You would have to inform to the concerned authority in this regard.

Regards,

Pradeep Khatri

AI Summary

Service tax mispayment: central excise paid instead requires excise refund procedure and payment of service tax to avoid penalties.
Where a manufacturing invoice was issued in error and Central Excise was paid instead of Service Tax, the excise payment may be recovered under central excise refund provisions, but the correct service tax must still be paid to avoid penalties. Separately, reduction in quantity against a CT-1 by a merchant exporter is permissible without penalty provided the authority is informed; reissuance was not deemed necessary in the response.