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Procedure for claiming refund for rcm payment

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 March 2014 We are an Export service provider and dont have any service in india, So i want to know how i can claim back the service tax paid under Reverse charge mechanism.
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CA Sourabh Agarwal

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CA Sourabh Agarwal (Expert)
28 March 2014 Refund is allowed after meeting specific conditions to specific assessees. You have to refer Rule 5, 5A and 5B of Cenvat Credit Rules.

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