CA in service & CS. dipmaj@
3505 Points
Posted on 14 September 2012
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,