Manager (Indirect Taxes)
821 Points
Joined January 2011
Srinivass,
Please refer to Notification No.12/2005-ST dated 19.04.2005 for the detailed procedure. As I have never filed such a claim, I am not much aware of practical aspects of the same. Anyways I have heard from those who deal with such matters that it's a tedious process. I am enclosing the procedure as given in the above Notification:
Procedure:-
| 3.1 |
Filing of declaration.- The provider of taxable service to be exported shall, prior to date of export of taxable service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, describing the taxable service intended to be exported with,-
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(a) |
descriptttion, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing taxable service to be exported;
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(b) |
descriptttion, value and the amount of service tax and cess payable on input services actually required to be used in providing taxable service to be exported.
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| 3.2 |
Verification of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of taxable service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration.
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| 3.3 |
Procurement of input materials and receipt of input services.- The provider of taxable service shall,- |
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(i) |
obtain the inputs required for use in providing taxable service to be exported, directly from a registered factory or from a dealer registered for the purposes of the CENVAT Credit Rules, 2004 accompanied by invoices issued under the Central Excise Rules, 2002;
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(ii) |
receive the input services required for use in providing taxable service to be exported and an invoice, a bill or, as the case may be, a challan issued under the provisions of Service Tax Rules, 1994.
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| 3.4 |
Presentation of claim for rebate.- |
| (a) |
(i) |
claim of rebate of the duty paid on the inputs or the service tax and cess paid on input services shall be filed with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the taxable service has been exported;
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(ii) |
such application shall be accompanied by, – |
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a. |
invoices for inputs issued under Central Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan for input services issued under Service Tax Rules, 1994 in respect of which rebate is claimed;
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b. |
documentary evidence of receipt of payment against taxable service exported, payment of duty on inputs and service tax and cess on input services used for providing taxable service exported, rebate of which is claimed;
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c. |
a declaration that such taxable service, has been exported in terms of rule 3 of the said rules, along with documents evidencing such export.
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| (b) |
The jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, having regard to the declaration, if satisfied that the claim is in order, shall sanction the rebate either in whole or in part.
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The form specified at the time of issue of Notification was as follows. You can also download the latest form from various websites.
FORM ASTR-2
(Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services)
(PART A: To be filled by the applicant)
Date………….
Place…………
To,
Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise …………………………..(full postal address).
Madam/Sir,
I/We…………………………………..,(name of the person claiming rebate) holding service tax registration No. …………………………………………, located in………………………. (address of the registered premises) hereby declare that I/We have exported ………………………………………service (name of the taxable service) under rule 5 of the Export of Service Rules, 2005 to ……………………(name of the country to which service has been exported), and service tax amounting to ……………………. (amount in rupees of service tax) and education cess amounting to ……………………. (amount in rupees of cess) has been paid on input services and duty amounting to ………… (amount in rupees of duty) has been paid on inputs.
2. I/We also declare that the payment against such service exported has already been received in India in full…………………………………………………. (details of receipt of payment).
3. I/We request that the rebate of the duty, service tax and cess on inputs and input services used in providing taxable service exported by me/us in terms of rule 3 of the Export of Service Rules, 2005 may be granted at the earliest. The following documents are enclosed in support of this claim for rebate.
1.
2.
3.
Declaration:
(a) We hereby certify that we have not availed CENVAT credit on inputs and input services on which rebate has been claimed.
(b) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, vide C. No. ______, dated ______ for working under notification No. _____ , dated _____ .
(Signature and name of the service provider or his authorised agent with date)
(PART B: To be filled by the sanctioning authority)
Date of receipt of the rebate claim: ______________
Date of sanction of the rebate claim: ______________
Amount of rebate claimed: Rs. ______________
Amount of rebate sanctioned: Rs. ______________
If the claim is not processed within 15 days of the receipt of the claim, indicated briefly reasons for delay.
Place:
Date: Signature of the Assistant Commissioner/ Deputy Commissioner of Central Excise.
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