Refund eligibility for input services: clarifies tests and invoice-level assessment for export zero-rating under notification framework. Clarifies that refunds of cenvat credit on input services for export are intended to effect zero rating, aligning refund scope with the Cenvat definition of input service. For 100% exporters every input service meeting Rule 2(l) is refundable; for mixed businesses services used exclusively for domestic purposes are disqualified only on unmistakable facts, while mixed use is apportioned by the statutory correction factor. Eligibility is to be assessed at the input service invoice level and the annex lists illustrative eligible services with specified exclusions.
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Refund eligibility for input services: clarifies tests and invoice-level assessment for export zero-rating under notification framework.
Clarifies that refunds of cenvat credit on input services for export are intended to effect zero rating, aligning refund scope with the Cenvat definition of input service. For 100% exporters every input service meeting Rule 2(l) is refundable; for mixed businesses services used exclusively for domestic purposes are disqualified only on unmistakable facts, while mixed use is apportioned by the statutory correction factor. Eligibility is to be assessed at the input service invoice level and the annex lists illustrative eligible services with specified exclusions.
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