<h1>CBEC Issues Guidelines to Clarify Jurisdiction for Service Tax Refunds on Export Services, Circular No. 101/4/2008 ST.</h1> The introduction of a refund mechanism for service tax on services used for exporting goods, as per notification 41/2007, created confusion regarding the appropriate jurisdiction for filing refund claims. This issue particularly affected merchant exporters unable to avail of Cenvat credit. To address these challenges, the Central Board of Excise and Customs (CBEC) issued guidelines to clarify the jurisdiction for filing and processing these refund claims. These guidelines are detailed in circular no. 101/4/2008 ST, dated March 12, 2008, aiming to streamline the process for exporters seeking service tax refunds.