Service tax on export commission

Hi Suman,

In order to claim refund of cenvat credit under Rule 5 of  CC Rules, 2004 read with notification 27/2012, assessee has to provide an evidence as to the maintenance  of CENVAT credit receivable account and such a/c has to be debited while filing refund claim. 

Since your client is not mainting separate account for service tax, they shall be guided to be maintain separate account and then  file refund under RUle of CC Rules,2004.

Regarding non filing of service tax return, filing of return has nothing to do with making refund application under Rule 5 of CC Rules,2004 read with notifaction 27/2012