Service tax input credit

Firstly your question of Refund / Input credit - Please refer export of services rules 2005.

If I understand your question right - The service is provided outside India (in US), is it through the Indian entity or an entity registered in the US.

Please do write how the Indian entity is involved in the transcation without which it would be difficult to answer this question

Irrespective of exporter/non- exporter, any provider of taxable service is allowed cenvat credit under Rule 3(1) of  the Cenvat Credit Rules, 2004, if registered.

Raksh*t Verma 008800615751.