We would like to know the process for claim of rebate on excise duty paid for export in case of loss of original ARE form received from Customs.
You may file an FIR with police regarding lost documents and ask for rebate based on collateral evidence that the goods on which duty has been paid have been exported. There are different rulings by the government on similar facts. You may refer to the case of Varinda Overseas (P) Ltd. [2012 (281) ELT 129] where rebate has been denied and Garg Tex-O-Fab Pvt. Ltd. [2011 (271) ELT 449], where a more sympathetic approach has been taken.
We manufacture readymade garments. We take Cenvat Credit for the purchase of inputs that we use for making excisable goods of various categories that attract excise duty of one per cent, two per cent, six per cent and 12 per cent. Our excise officers say we are only eligible to take Cenvat Credit of excise duty in respect of inputs that are used in the manufacture of final products that attract six per cent and 12 per cent duty and not for inputs that we use in the manufacture of goods that attract one per cent or two per cent duty. At present, we are taking Cenvat Credit for all the inputs. Please clarify the correct position and suggest what we should do.
As per Rule 2(d) of Cenvat Credit Rules, 2004 (CCR),?”exempted goods” means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to “Nil” rate of duty and goods in respect of which the benefit of an exemption under Notification No. 1/2011-C.E., dated 1st March, 2011 or under entries at serial numbers 67 and 128 of Notification No. 12/2012-C.E., dated 17th March, 2012 is availed. Rule 6(1) of CCR does not allow Cenvat Credit on inputs used for manufacture of exempted goods, except in accordance with Rule 6(2), 6(3) or 6(3A) of CCR. You may follow one of the options given in those provisions. In case you cannot maintain separate books in accordance with Rule 6(2), your simpler option is to pay six per cent of the value as per Rule 6(3) of CCR.
We despatch our goods through local petty tempo transporters. The tempo goods fares range from Rs 200 to Rs 1,000-1,200 per trip. They are unregistered small tempos or pick up vans which ply locally. They do not pay any service tax as they are not registered. Please clarify whether they are liable to pay service tax for the fare they charge, or is there any exemption for these small pick up vans in the service tax laws?
As per S.No. 21 (b) of the mega exemption notification no. 25/2012-ST dated 20.06.2012, full exemption is available for services provided by a goods transport agency by way of transportation of goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed Rs 1,500.
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