Cenvat credit

We need to issue a certificate of refund of Cenvat Credit under rule 5 of Cenvat Credit rules, 2004 read with notification no. 5/2006-CE.

Our client is providing export services as well as domestic services.Client is eligible for refund of input services used for output export services.

We are required to give details of the Gross Amt. Charged in the certificate .

Now my question is whether this gross amt. includes whole bill amt. or only the part which is used for output export service. Consider, for Example, A bill of Rs. 100 on which service tax of Rs. 10 has been charged. The amount spent on providing export services is Rs. 70 and domestic service is Rs. 30. The service tax comes to Rs. 7 and Rs. 3 respectively. Now how we show the Gross amt. whether Rs.110 or Rs. 107 or Rs. 77.

Refer Circular No.120/01/2010-ST

5. The refund of unutilised input service credit will be restricted to the extent of the ratio of export turnover to the total turnover for the given period to which the claim relates i.e.

Maximum refund £ Total CENVAT credit taken on input services during the given period × export turnover ÷ Total turnover

Illustration: If total credit taken on input services for a quarter = Rs. 100

Export turnover during the quarter = Rs 250

Total Turnover during the quarter = Rs 500

Refund of input service credit under Rule 5 of the CENVAT Credit Rule, during the quarter £ 100*250/500 i.e. Rs 50

Explanation: For the purposes of condition no.5,-

1. "Export turnover" shall mean the sum total of the value of final products and output services exported during the given period in respect of which the exporter claims the facility of refund under this rule.

2. "Total turnover" means the sum total of the value of,-

(a) all output services and exempted services provided, including value of services exported;

(b) all excisable and non excisable goods cleared, including the value of goods exported;

(c) The value of bought out goods sold, during the given period.