Export of Goods - Refund of Service Tax paid on Services under notification 41/2007 - Where to file the refund claim:

Since the introduction refund of service tax on certain services, used for export of goods where merchant exporter is not able to avail cenvat credit, vide notification no. 41/2007 service tax, dated 6-10-2007, the exporter as well as the department were under confusion about jurisdiction for filing and processing of refund claim.

Now, understanding the difficulties being faced by the exporter, CBEC has issued guidelines for determining the jurisdiction with which the exporter can file the claim for refund of service tax.

See circular no. 101/4/2008 ST dated 12-3-2008