Refund of service tax on input

If you are a manufacturer of garments, you can take cenvat credit of the said service tax and claim refund under Rule 5 of the CCR. Otherwise it does not qualifiry refund under Noti.17/2009.

Nair Sir,

request if you could clarify little more..i export  100%

in my opinion you can not claim input credit

wait for more replies

in the case of export CCR is available...its a only exeption for nt paying excise duty on output bt still gettin CCR...

There is no excise duty on export of goods subject to procedures. But cenvat credit is admissible on the manpower supply service as it is an input service for manufacture of garments. This credit is refundable under Rule 5 of the CCR. Pl. discuss with your Asst. Commissioner.