Cenvat credit under reverse charge mechanism under gta

Save Share

This query is : Open

Dipal Prajapati (Querist)
Follow

17 December 2012 The case Reffered to following ..
Company having 90% Exports,and availing Duty drawback,

Company Receives GTA services,Under Reverse Charge Mechanism it is paying service Tax.
Company has no option to take cenvat credit because there is no output against which it can avail CENVAT credit.

Now company Wants to claim Refund for the same,
Is there any Rule OR Notification under which Company can apply for Refund?

@VaibhavJ

@VaibhavJ (Expert)
Follow

17 December 2012 Hi

There is provision in Service Tax for claiming rebate of ST paid on exportation of goods.

Refer Not. no. 41/2012.

https://www.servicetax.gov.in/notifications/notfns-2012/st41-2012.htm

Thanks//Vaibhav

Dipal Prajapati

Dipal Prajapati (Querist)
Follow

18 December 2012 Thanks Vaibhav For Your Reply.
But,
Notification no.41/2012. talks about rebate on services used for for for the export of goods.

wherein in my case i am paying Service Tax when i purchase raw materials and other goods.

so, can i claim refund for the above paid service tax?

Thanks.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!