Refund filing period_Service Tax on Input Services

such refunds would get scurtinized and get reduced by credit beyond  6 months.

Suggest you go through the circular  Circular No. 120/01/2010-ST dated 19th Jan 2010 para 3.3 for eligibility. It doesn't restrict any CENVAT Credit for refund purpose.

Thanks Ganesh.

Just a small clarification - Para 3.3 of circular mentions the refund as permissible, wherein there are no exports in previous quarter. However, in case there are exports in previous period (there might be cases wherein exports are less than 100% of total revenue or sales i.e there might be some domestic sales as well), can the exporter claim refund in subsequent quarter in which there is 100% export of services.

I personally see it as an incorrect practice, however auditors are certifying the statements on periodic basis and have not questioned same.

Please help! 

Shifting of refund claim to the quarter where there is 100% export of services is not permissible.

If you have exports and domestic clearance in a quarter, the eligible refund will be proportionate to the export turnover over the total turnover during the quarter.

Hope this clarifies.

Ganesh