Service tax input credit refund for exporters

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Can any one tell me about the form for declaration for claiming input service tax credit refund. The company is a 100% export oriented unit. Is there anything such as a form 120 for declaration?

Replies (2)
You may adopt the procedure as specified under Notification No.39/2012-ST or 41/2012-ST, as applicable.

Further to views of learned Vikas, I may add that under Rule 5 of CCR 2004 you may used Form A. But trust me, the procedure is too complicated. You need to file the refund application quarterly.

There is also a debate if any time limitation is there -- if section 11B of central excise Act is invocable or not.

You may also use notification 11/2005 and 12/2005 for claiming rebate of service tax paid on export or service tax paid on input services used for providing output service.

In form A you need to fill data for receipt of monies from foreign parties; dates of payment of input services and date of rasiing export invoice plus all supportings.

In my mind the correlation of all the three is not very easy.

Regards,


CCI Pro

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