vinod (30 Points)
25 September 2015Dear Experts,
Our Industry engaged in Service nature , one of our client was in SEZ units and we raise an invoice to party with out showing the service tax amount (as per their instruction) on 10.09.2015. But the party had given the Excemption certifiate only on 15.09.2015.
Kindly suggest if there is any issue for raising the invoice before getting Service Tax Exemption Certificate.
Vikas
(CA)
(1135 Points)
Replied 25 September 2015
Dear Vinod,
In the case of Trizetto India Pvt Ltd vs. CCE [2015-TIOL-845-CESTAT-MUM], the SEZ committee had issued the certificate in December 2011, whereas exports started taking place since, August 2011 (i.e., from the month when the application was made). The Hon’ble CESTAT held that refund claim for the period of August 2011 to December 2011 cannot be denied merely on the ground that the certificate was received late.
Citing the aforesaid, I believe, you should be eligible to claim the benefits.
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