Grant of rebate of the whole of the duty paid on excisable inputs
or the whole of the service tax and cess paid on all input used in providing service exported in terms of rule 6A of Service
Tax rules,1994
1. In exercise
of the powers conferred by rule 6A of the Service Tax Rules, 1994.
2. The Central
Government hereby directs that there shall be granted rebate of the
whole of the duty paid on excisable inputs or the whole of the service tax and
cess paid on all input services ,
used in providing service exported
in terms of rule 6A of the said rules, to any country other than Nepal and Bhutan,
subject to the conditions, limitations and procedures specified hereinafter.
3. This notification shall come into force on the 1st day of
July, 2012.
4. Conditions
and limitations:
(a)
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that the service has been exported
in terms of rule 6A of the
said rules;
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(b)
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that the duty
on the inputs, rebate of which has been claimed, has been paid to the supplier;
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(c)
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that the service tax and cess, rebate of
which has been claimed, have been paid on the input services to
the provider of service;
Provided if the person is himself is
liable to pay for any input services; he should have paid the service tax and
cess to the Central Government.
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(d)
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the total amount
of rebate of duty, service tax and cess admissible is not
less than one thousand rupees;
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(e)
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no CENVAT credit has been
availed of on inputs and input services on which rebate has been claimed; and
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(f)
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that
in case,-
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(i)
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the duty or, as the case may be, service tax and cess, rebate
of which has been claimed, has not been paid; or
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(ii)
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the service, rebate for which has been claimed,
has
not been exported; or
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(iii)
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CENVAT credit has been
availed on inputs and input services on which rebate has been claimed,
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the rebate paid, if any,
shall be recoverable with interest in accordance with the provisions of section 73 and section 75
of the Finance Act, 1994 .
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5. Procedure.
1
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Filing of Declaration.-
The provider of service to be exported shall,
prior to date of export of service,
file a declaration with the jurisdictional Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise, as the case may be,
specifying the service intended to be
exported with,-
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(a)
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description, quantity,
value, rate of duty and the amount of duty payable on inputs actually required to be
used in providing service to be exported;
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(b)
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description, value and
the amount of service tax and cess payable on input services actually required to be
used in providing service to be
exported.
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2
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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 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
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Procurement of input materials and receipt
of input services.-
The provider of service to be exported shall,-
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(i)
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obtain the inputs required for use in providing 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)
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receive the input
services required for use in providing 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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4
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Presentation of claim for
rebate.-
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(a)
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(i)
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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 service has been exported;
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(ii)
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such application shall be
accompanied by, –
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(a)
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invoices for inputs issued under the Central
Excise Rules, 2002 and invoice, a bill, or as the case may be, a challan
for input services issued under the Service Tax Rules, 1994, in
respect of which rebate is claimed;
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(b)
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documentary evidence of
receipt of payment against service
exported, payment of duty on inputs and service tax and cess on input services
used for providing service exported,
rebate of which is claimed;
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(c)
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a declaration that
such service, has been exported in
terms of rule 6A of the said rules, along with documents evidencing such
export.
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(b)
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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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Explanation 1.- For the purposes of this notification “service
tax and cess” means,-
(a) service tax leviable under section
66 or section 66B of the Finance Act,
1994 (32 of 1994);
(b) education cess on taxable service
levied under section 91 read with section 95 of the Finance (No.2) Act,
2004 (23 of 2004); and
(c) Secondary and Higher Education Cess on taxable services levied under
section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).
Explanation 2.- For the purposes of this notification “duty”
means, duties of excise leviable under the following enactments, namely:-
(a)
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the Central Excise Act,
1944 (1 of 1944);
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(b)
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the Additional Duties of Excise (Goods of Special Importance) Act,
1957 (58 of 1957);
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(c)
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the Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
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(d)
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National Calamity Contingent duty leviable under section 136 of
the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance
Act, 2003 (32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and
further amended by section 123 of the Finance Act, 2005 (18 of 2005);
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(e)
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special duty of excise collected under a Finance Act;
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(f)
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additional duty of excise
as levied under section 157 of the Finance Act, 2003 (32 of 2003);
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(g)
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Education Cess on
excisable goods as levied under section 91 read with section 93 of the
Finance (No.2) Act, 2004 (23 of 2004); and
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(h)
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the additional duty of
excise leviable under section 85 of the Finance Act, 2005 (18 of 2005).
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(i)
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the Secondary and Higher
Education Cess on excisable goods leviable under section 136 read with
section 138 of the Finance Act, 2007 (22 of 2007).
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Annexure
(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 service) under rule 6A of the Service Tax Rules, 1994 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 service exported by me/us in terms of rule 6A
of the Service Tax Rules, 1994 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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