TMI BlogNotification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing service exportedX X X X Extracts X X X X X X X X Extracts X X X X ..... of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all input services (herein after referred to as 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,- 2. Conditions and limitations :- (a) that the service has been exported in terms of rule 6A of the said rules; (b) that the duty on the inputs, rebate of which has been claimed, has been paid to the supplier; (c) that the service tax and cess, rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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,- (a) 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; (b) 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. 3.2 Verification of declaration.- The Assistant Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after the service has been exported; (ii) such application shall be accompanied by, (a) 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; (b) documentary evidence of receipt of payment against service exported, payment of duty on inputs and service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means, duties of excise leviable under the following enactments, namely:- (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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