Refund of service tax

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udaykumar (Querist)
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16 July 2013 We are a 100% EOU Unit & importing raw materials from other countries & same will be processed as finished goods and exporting. we are using CHA services for clearing the consignments while importing & Exporting for this we are receiving service invoice he charges service tax but we are not taking or showing Cenvat credit In ER-2 Returns.
my question is can we claim refund of service tax of services we used while import & Export? or Services we used for export can only eligible for Refund?
Please clarify

Gopalkrishna Hegde ,CA,DISA

Gopalkrishna Hegde ,CA,DISA (Expert)
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16 July 2013 Hi Uday

As per the Notification No: 41/2012 dtd 29.06.2012

Refund of service tax can be claimed only for specified services

specified services” means-
(i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods;

Hence based on the notification, claim for refund can be made only on services used for Export

Further condition is
no CENVAT credit of service tax paid on the specified services used for export of goods has been taken under the CENVAT Credit Rules, 2004;

Gopalkrishna Hegde ,CA,DISA

Gopalkrishna Hegde ,CA,DISA (Expert)
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