Refund of Service Tax by an Exporter

lets do microsurgery of export transaction 

1) goods manufactured at factory and produced for export under bond/rebate of duty

- upto this stage the input credit is not barred, assesee can take all cenvat credit of all input materials, input services required upto the stage of clearence. 

2) goods moved by GTA for port 

- This is an outward service and valuation of goods does not need this service for manufacture, this is not input service, as the service is received in india, service tax liability goes to service receipent.

- customs house clearing agent does not have any effect on manufacture of goods, goods are manufactured at factory without any help of CHA or his services, even at HOME clearences CHA has no role, CHA role is limited to clear the documents and goods at customs point - not an input service for manufacture. 

3) beyond port

goods loaded to ship or aircraft and headed for destination - airport and sea ports are not in juridiction of servicetax so servicetax is unable to place the liability on these in case of exports, 

however container services used are subject to service tax, and its also not an input service.

seeking views of more members on the point