A company engaged in business of providing software consultancy services outside india. It is paying service tax on rent . Rent is paid for the premises in which it is carrying on its business. As there is no service tax on export of service, can it take refund of service tax paid on rent of premises under rule 5 of CENVAT credit 2004 ?
As per defination of Input service under cenvat credit rules service tax paid on rent on building will qualify for cenvat credit. Hence it will eligible for refund. but such refund subject condtion specitified under rule 5.
Regards
Dayananda
Varma Raja & Associates
Thrissur
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