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    <title>Controlling authority for EOU/STP/EHTP units and the authority entitled to process the rebate claims filed by such units – Clarification - Reg.</title>
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    <description>Where inputs or input services are used in the manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised credit; where an EOU provides or exports taxable services it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund for inputs or input services used for export of such services. Existing registration, return filing and other controls for EOUs providing taxable services remain unchanged.</description>
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      <description>Where inputs or input services are used in the manufacture of goods exported by EOUs, the jurisdictional Central Excise or Customs authority will process and disburse the rebate or refund of unutilised credit; where an EOU provides or exports taxable services it must register with the jurisdictional Service Tax Commissionerate, which will sanction rebate or refund for inputs or input services used for export of such services. Existing registration, return filing and other controls for EOUs providing taxable services remain unchanged.</description>
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