Input credit availment in respect of export

aishwarya s raghavan (student) (224 Points)

25 March 2014  

Dear All!

Kindly guide me as to whether input tax credit is available in the following scenario.

A ltd has availed inspection service from B Ltd in respect of inpection of material in factory of P Ltd located in India. The inspected material is due for export to Thailand. Can A Ltd utilise the service tax paid on the invoice of B Ltd as input credit against its output service?