Refund of Input Tax Credit

Sir,

One of my client had stopped providing output services by December, 2010. Now also they are paying rent for the office including service tax & availing other services also. In addition to that they are now making payment of Audit Fee for theyear ended 31st MArch 2011. Whether thy can claim refund of the service tax paid after january 2011?????

Replies (3)

You can claim refund. But it is a very clumsy and painstaking procedure. Read rule 5 of Cenvat Credit Rules. There is a Form called Form A. File it with Dept.

I wish other members will also share their thoughts on this.

servikce tax credit is available to output taxable service provider/exisable goods manufacturer only

refund of service tax is available to exporter of services only

Only service provider and manufacturer can take cenvat credit on input service. now your client is not providing any services, they can not claim cenvat credit on input service after December 2010.

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