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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Refund of service tax - export - Notification No. 41/2007-ST is ...


Exporters Can Choose Cenvat Credit or Service Tax Refund; Notification 41/2007-ST Supports Flexible Reclaim Options.

July 22, 2013

Case Laws     Central Excise     AT

Refund of service tax - export - Notification No. 41/2007-ST is in the alternative i.e. the exporter can either choose to avail the credit or to seek refund of the same. The notification cannot be adopted as a support to deny the Cenvat credit claimed by the exporter on the ground that the exporter should have followed the system of refund in terms of the said notification. - AT

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