Cenvat Input Refund on Exports

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 ?

 

Replies (1)

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...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details