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Introduce 'Project Export' in Customs as well as in Excise


Place of removal and Refund

Notification No. 41/2012-ST has been recently amended by Notification No. 1/2016-ST dated 3.2.2016.

Prior to the amendment, refund of service tax in case of excisable goods was available for only those services which had been used beyond the 'place of removal' for export of goods. In case of export by manufacturer exporter, the 'place of removal' is port of export, as held in various case law and also as clarified in Circular No. 999/6/2015-CX dated 28.02.2015. So, refund of service tax for the services like outward transportation, GTA and port service was not available to manufacturer exporters; however, Cenvat credit was available subject to CCR, 2004, prior to 3.2.2016.

After the amendment w.e.f. 3.2.2016, refund of service tax paid on taxable services which have been used BEYOND FACTORY or any other place or premises of production or manufacture of the said goods, for their export, is admissible under Notification No. 41/2012-ST, as amended. There is no change in the definition of 'place of removal' or definition of 'input service'. So, it appears that the manufacturer exporter can either claim refund or Cenvat credit (not both) for such services, if admissible under other provisions.

Thus, it appears that the suggestion made by the author for first issue has already been implemented.

These are personal views.

Shvetal Parikh 19/02/2016

 

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