ST Refund - Merchant Exporter

 hi, 

 one can claim refund under that notification  only for specified input services.

if services are used directly for export of service, then please  check

whether such service fits into defintion of "input service" under Cenvat Credit Rules, 2004.  If YES, then...

un-utilised credit can be claimed as refund subjected to provisions of the said rules and ST law.

How can a merchant exporter having no output service and not manufacturing excisable goods can claim refund of cenvat credit? To my knowledge, the refund of cenvat is allowed only under Rule 5 of CCR Rules which entitles only a manufacturer-exporter. Kindly clarify.

As per the notification NO 17/2009 dated 7th July, there is a Form A-2 given in the said notification spacified for the Merchant Exporter to file the ST refund. If the marchand exporter is not registered with central Excise, he can file the claim directly to the Service Tax DIvision.

Ms. Sushma. kindly read my query carefully. I am not asking for a refund of specified services. My query is can a merchant exporter claim refund of ST paid on input services which are not specified in not 17/2009 but are directly attributable to the export of mercandise. Not 17/2009 provides for refund of ST on those input services which are not in the nature of input service but are linked to exports.

If a merchant exporter avails any services not so specified in the aforesaid notification, can he claim refund?