Hello,
Is an exporter of services eligible for refund based on CENVAT Credit of Input Services? If yes, whihc services? I'm under the impression that only manufacturer exporter and merchant exporters are eligible for refund for folloowig 17 types of input services:
1) General Insurance Services for export of goods
2) Port Services
3) Technical testing and analysis
4) Technical inspection and certification
5) Other port services
6) Transport of export goods by road(if service tax paid)
7) Transport of export goods in container by rail
8) Cleaning activity
9) Storage and warehousing
10) Courier of goods and documents relating to export outside India
11) CHA services relating to exports
12) Banking services relating to collection of export bills. LC, purchase or sale of foreign currency
13) Money changing in relation to export goods
14) Supply of tangible goods for use(hire)
15) Clearing and forwarding agent
16) Terminal handling charges
17) Transport of export goods through waterways(inserted w.e.f. 30-09-2009).
Please let me know what the exact situation of service tax law is on this matter.
CAclubindia
