Circular No. 1048/36/2016-CX
F. No. 267/09/2016-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, dated the 20" September, 2016
To
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of
Central Excise (All)
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of
Central Excise & Service Tax (All)
Sub: Service Tax Certificate for Transportation of goods by Rail (STTG Certificate)-
reg.
Madam/ Sir,
Kind attention is invited to Notification No. 45/2016-CE (N.T.) dated 20.09.2016
wherein clause (fa) in sub-rule (1) of rule 9 of CENVAT Credit Rules, 2004 has been
substituted and the requirement of enclosing photocopies of the railway receipts (RRs) with
the STTG certificate, as a document for availing CENVAT credit, has been amended such
that railway receipts would not be required to be enclosed with the STTG certificate. The
following procedure is hereby prescribed for availing CENVAT credit of service tax paid on
transportation of goods by rail:
i) The STTG Certificate shall be issued to rail customer (consignor/ consignee,
whosoever makes the payment of Service Tax) by the Railways for the purpose of
availing CENVAT credit. A proforma containing the format of STTG certificate to
be filled by the consignor/ consignee is enclosed herewith as Annexure-A.
ii) The STTG certificate shall capture various details such as name of the customer, no.
of RRs issued, total service tax/ cess paid, Service Tax code, registration no., details
of the certifying authority from railways etc.
iii) The STTG certificate shall also contain details of RR(s) in a tabular form annexed to
the STTG certificate (enclosed as Annexure-B). The details shall inter alia include
RR number, date, name of the consignee, freight, service tax/ cess paid etc. The said
list of RR(s) shall be certified by competent Railways Authority.
iv) In cases where the Service Tax is paid by the consignor and he intends to avail the
CENVAT credit, he may avail the same on the strength of the STTG certificate
issued in his name in the format prescribed above.
v) Incase if the Service Tax has been paid by the consignor but CENVAT credit is to
be availed by the consignee, who is eligible for such credit as per the rules, the
consignor shall make a written request to Railways for issue of consignee-wise
STTG certificate duly indicating the RR details pertaining to the consignee in the
format prescribed above. The competent Railway Authority shall issue the STTG
certificate accordingly, even though it will require issuance of more than one STTG
certificates to the customer (consignor) for a particular month. The consignor shall
transfer the consignee-wise ‘STTG certificate’ in original to the consignee
concerned. The consignee may avail the CENVAT credit on the strength of this
certificate.
vi) Where a consolidated STTG Certificate has been issued in terms of clause (iii), no
STTG Certificate consignee-wise in terms of clause (v) shall be issued and vice-
versa.
2. Difficulty faced, if any, in implementing the circular should be brought to the notice of
the Board. Hindi version will follow.
(ROHAN)
Under Secretary to the Govt. of India
Encl.: a) STTG CERTIFICATE (Annexure-A)
b) RR Details (Annexure-B)
ANNEXURE -A
(computer generated print)
Service Tax Certificate for Transportation of goods by Rail
(STTG Certificate#)
(issued for the purpose of availing CENVAT Credit)
Serial No.: CRXXXXXXXX Date: (dd/mm/yyyy)
(say for Central Railway)
Shri (Name of customer)
(Address of the customer)
Service Tax Registration No. (of the customer)
This is to certify that service tax has been collected for the period (dd/mm/yyyy) to (dd/mm/yyyy)
from the customer mentioned above for transportation of goods by rail as per following details:
Number of Railway | Total freight Service Tax collected (in Rupees)
Receipts (RRs) issued* | (in Rupees)
Service Tax | Swachh Krishi Total
Bharat Kalyan
Cess* Cess*
*RR details duly certified by the undersigned are enclosed with this certificate.
Service Tax collecting authority: (FA & CAO/ Central Railway, say for Central Railway)
(Address of the collecting authority)
Registration No.: (of Service Tax collecting authority)
Service tax Code: ZZZP
Smt./Shri (name of officer) Smt./Shri (name of officer)
Dy.CAOC(T) or officer nominated thereto (designation of the officer authorized by CCM)
(Name of Railway, say Central Railway/) (Name of Railway, say Central Railway/)
Mumbai) Mumbai)
(Seal) (Seal)
Note:
# STTG certificate is issued to rail customer (either consignor or consignee, whosoever makes payment of
Service Tax) for the purpose of availing CENVAT credit. In case when Service Tax has been paid by
consignor but CENVAT credit is to be availed by consignee, the procedure will be as under —
e The customer (consignor) will make written request for issue of ‘consignee-wise STTG certificate’
duly indicating the RR details pertaining to the consignee. Railway administration will issue the
STTG certificate accordingly, even though it will require issuance of more than one STTG certificates
to the customer (consignor) for a particular month.
e The customer (consignor) will transfer the ‘consignee-wise STTG certificate’ in original to the
consignee. On the strength of which, the consignee would approach concerned Service Tax authority
for availing CENVAT credit.
“The nomenclature of Cess may be revised as per extant rules.
ANNEXURE-B
STTG
Certificate
NO...
RR
details
(as
mentioned
in
the
Service
Tax
Certificate
for
transportation
of
goods
by
Rail
issued
vide
Serial
No.
CRXXXXXXXX
dt.
(dd/mm/yyyy))
Ss.
Railway
RR
Date
Name
of
Name
of
Name
of
Name
of
Total
freight
Service
Tax
collected
(in
Rupees)
No.
|
Receipt
(RR)
originating
|
destination
|
Consignee
|
Commodity
(in
Rupees)
No.
Station/
Station/
booked
Service
|
Swachh
Krishi
Total
Siding Siding
Tax
Bharat
Kalyan
Cess*
Cess*
1
XXXXXXX__| dd/mm/yyyy XX
2 3 4 5 6 i 8 9
10 11 12 13 14 15 16 17 18 19 20
Total
RRs
mentioned
above
are
reflected
in
this
certificate
only
and
they
are
not
part
of
any
other
certificate.
Smt./Shri
(name
of
officer)
Smt./Shri
(name
of
officer)
Dy.CAO(T)
or
officer
nominated
thereto
(designation
of
the
officer
authorized
by
CCM)
(Name
of
Railway,
say
Central
Railway/Mumbai)
(Name
of
Railway,
say
Central
Railway/Mumbai)
(Seal)
(Seal)
Note:
The
nomenclature
of
Cess
may
be
revised
as
per
extant
rules.
