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Cenvat Input Refund on Exports

Mayur Khetshi Nisar (Practice) (139 Points)

25 December 2009

Can Cenvat Input under Rule 5 of Cenvat Credit Rules be claimed, if partial sales are for exports and partial sales are for local Sales ?

If yes, on what basis and reference ?

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1 Replies

Ashish Ojha (Chartered Accountant) (469 Points)
Replied 25 December 2009

Rule 6(2) states to maintain seperate account for exempted and dutiable goods... Also the language of rule 5 is as follows

"Where any inputs or input services are used in the final products which are exported or used i providing output service which is exported.........."

Now in this language it does not say that whole of the goods must be exported... So u can claim credit refund for export part... Also, you can take whole credit... But can take refund on only that part of inputs which is used for export...