Amendment in Form A – Refund of Cenvat Credit for Exporters

Amendment in Form A – Refund of Cenvat Credit for Exporters
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by Pankaj Singla on March 11, 2010
Notification No. 7/2010-Central Excise (N.T.)New Delhi, the 27th February, 2010G.S.R. (E).- In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (hereinafter referred to as the ‘said rules’), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), number 5/2006-Central Excise (N.T.), dated the 14th March, 2006, published vide number G.S.R.156(E), dated the 14th March, 2006, namely : -
In the said notification, in the Annexure, in Form ‘A’,-
(i) in the portion beginning with the brackets, letter and word “(a) on” and ending with the word “undertaking”, for the words “used in”, the words “used in or in relation to” shall be substituted;
(ii) in the portion beginning with the brackets, letter and word “(b) on” and ending with the words “service tax”, for the words “used in”, the words “used for” shall be substituted;
(iii) the portion beginning with the brackets and letter “(A)” and ending with the brackets, letter and words “(b) Output Services-”, and portion beginning with the brackets and letter (B) and ending with the brackets, letter and words “(b)Import Services” shall be omitted;
(iv) after the heading “(D) ENCLOSURES:-”, and the entries there under, the following shall be inserted, namely:-
Details of goods/services exported on which refund of CENVAT credit is claimed (Rs. In lakh)
S. No
.
Details of shipping bill/ Bill
of export/export documents etc.
Details of CENVAT credit on which refund claimed
“(DD) The Exporter shall give the details in the following Table: TABLE
(1)
(2)
(3)
No
.
D
at e
Date
of expo rt orde
r
Goods
/ servic e export ed
Quantity
and
value of goods exported/ value of services exported
Invoic
e No., date and Amou nt
Name
of servic e provid er/ suppli er of goods
Service
tax/ Central Excise Regn. No. of service provide r/ supplier of
goods
Details
of service/ goods provided with classifi- cation under Finance Act
1994/ Central Excise Tariff
Service
tax/ Central Excise duty payable
Date
and details of paymen t made to service provide
r
Documents attached to
evidence of the amount of service tax paid
Total export during
the period for which refund is claimed
Total domestic
clearances during the period for which refund is claimed
Total amount of
CENVAT claimed as refund
(4)
(5)
(6)
(7)
The Table shall be certified by a person authorised by the Board of Directors (in the case of a limited company) or the proprietor or any partner (in case of partnership firm) if the amount of refund claimed is less than Rs.5 lakh in a quarter. In case the refund claim is in excess of Rs.5 lakh, the Table shall also be certified by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961), as the case may be.
[F. No. 334/1/2010-TRU]Prashant KumarUnder Secretary to the Government of India
Note.- The principal rules were notified vide notification no. 05/2006-Central Excise (N.T.), dated the 14th March, 2006 and published in the Gazette of India, Extraordinary vide number G.S.R. 156(E), dated the 14th March, 2006 and were last amended vide notification No.13/2007-Central Excise (N.T.), dated the 1st March, 2007, published vide number G.S.R. 166(E), dated the 1st March, 2007.