TaxTMI 
TaxTMI 
Service tax refund to Exporters under notification 40 & 41 port charges are eligible for service tax refund.We are having bills of C&F agents wherein he is shwoing components such as :- Inland Haulage Charges, Data processing Fee,Measurment Charges etc. However C& F agent is not giving us any supporting for above charges. Can we claim refund on the basis of C&F agents bill or do we need supporting documents from port authority. Best Regards
Service tax refund to Exporters under notification 40 & 41
14 Feb 2008 
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Guest 
Service tax refund requires documentary proof of tax on input services; agent must take cenvat credit and charge tax.
Refund entitlement depends on documentary proof that input services bore service tax; a consolidated C&F agent bill without underlying invoices does not establish tax payment. Absent supplier invoices, exporters cannot substantiate refunds; the practical remedy proposed is for the C&F agent to take cenvat credit on input services and charge service tax on the full amount billed to the exporter, with agent bills itemizing service components and applicable abatement on transportation. (AI Summary)
Refund entitlement depends on documentary proof that input services bore service tax; a consolidated C&F agent bill without underlying invoices does not establish tax payment. Absent supplier invoices, exporters cannot substantiate refunds; the practical remedy proposed is for the C&F agent to take cenvat credit on input services and charge service tax on the full amount billed to the exporter, with agent bills itemizing service components and applicable abatement on transportation. (AI Summary)