TaxTMI 
TaxTMI 
Service Tax Refund
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....ervice Tax Refund<br> Query (Issue) Started By: - varsha mehta Dated:- 27-10-2012 Last Reply Date:- 28-10-2012 Service Tax<br>Got 1 Reply<br>Service Tax<br>Dear Sir, CBEC vide Customs notification no. 92/2012 -cus (NT) dated 4th Oct., 2012 read with AIR drawback schedule thereof has given following break up of drawback rate of 1% on export of SBM falling under Chapter 2304 : AIR DRAWBACK SCHEDUL....
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....E W.E.F. 10.10.2012 Tariff Item no. Description of goods Unit A B Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate Drawback cap per unit in Rs. Drawback Rate Drawback cap per unit in Rs. (1) (2) (3) (4) (5) (6) (7) 2304 Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting fro....
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....m the extraction of soyabean oil 1% 0.3% Further para 6 of the said notification provides as under: (6) The figures shown under the drawback rate and drawback cap appearing below the column "Drawback when Cenvat facility has not been availed" refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column "Drawback whe....
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....n Cenvat facility has been availed" refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or....
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.... not. From the above schedule & Para 6 it is clear that now drawback consists of: 0.7% towards Central Excise and service tax component 0.3% towards Customs component. My query is when service tax component include in 0.7% whether refund of service tax paid on the taxable services which are received by an exporter of goods and used for export of goods is available or not. Reply By Pradeep K....
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....hatri: The Reply: Both schemes can't be simultenously adopted.<br> Discussion Forum - Knowledge Sharing ....