Ngo input refund on service tax
This query is : Resolved
30 May 2017
can ngo get refunds of their input credit of service tax if they have no any output in their social activity.... can they do so
30 May 2017
NGO can't get refund of input service credit as their out put service is exempted.
30 May 2017
they don't provide any services to any person
30 May 2017
Then also no refund.....................
30 May 2017
can u please tell me a proper provision and section reletated to the particular part
30 May 2017
in gst provision
30 May 2017
Under GST also you can't get any refund.
Under Cenvat credit Rules 2004.
5. Refund of CENVAT credit.- Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of,
(i) duty of excise on any final products cleared for home consumption or for export on payment of duty; or
(ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification:
Under Cenvat credit Rules 2004.
5. Refund of CENVAT credit.- Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of,
(i) duty of excise on any final products cleared for home consumption or for export on payment of duty; or
(ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification:
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