Prior to amendments ,Cenvat credit in respect of input services used in providing output services which is exported, was allowed to be utilised by the provider of output services towards payment of service tax payable on output services provided in India and in case, he is not able to utilise the whole of cenvat credit, he was allowed refund of such unutilised amount (Refer notification no 05/2006-Central Exise (N.T).
However notification no 27/2012 -CE (N.T) dated 18/06/2012 is only talking of Refund and does not talk about utilisation of cenvat credit on inputs used for export of services.
Requesting you views on the above if it is complusory for the export to claim refund even if he is in a position to utilised Cenvat credit against service tax payable on his output services within India.
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