Additional duty @ 4%

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 January 2012 There is a proprietorship concern which is a service provider. IT provides services of Stevedoring and Cargo Handling,Clearing and Forwarding & Warehousing and Storage.
It has its service tax registeration under
Cargo Handling Services & GTA.
It imports machinery such as grabs, conveyor belts, bagging plants and cranes.
It has to pay duty to the customs for import of these machineries.
Can this entity claim 4% additional duty as CENVAT credit or not?
Kindly provide the cases or notifications relating to this.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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12 January 2012 in the light of Custom Notification No.102/2007 dtd 14.09.2007:

the importer shall, inter alia, provide copies of the following documents alongwith the refund claim:

(i) document evidencing payment of the said additional duty;

(ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;

(iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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12 January 2012 also read :

https://www.cbec.gov.in/customs/cs-circulars/cs-circulars08/circ06-2k8-cus.htm

Querist : Anonymous

Querist : Anonymous (Querist)

12 January 2012 But this entity is a service provider, will it be eligible for refund?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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12 January 2012 if you have paid the SAD THEN ELIGIBLE FOR REFUND.

MORE INFO:

https://www.indiamart.com/shreeshipping-transportservices/query.html

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