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of <h1>Draft Circular Seeks to Simplify Service Tax Refunds for Exporters, Clarifies Eligible Input Services Under Cenvat Credit Rules 2004.</h1> The draft circular aims to streamline the process of refund claims related to service tax on input services used in exporting services, as per notification no. 5/2006. It addresses difficulties in determining eligible input services for refunds, which have caused delays and disputes. The circular clarifies that for 100% exporters, all input services that meet the definition in Cenvat Credit Rules, 2004, should be eligible for refunds, ensuring exports are zero-rated. For businesses with both export and domestic operations, input services contributing exclusively to domestic business are not eligible for refunds. The circular outlines principles for determining refund eligibility and includes an illustrative list of eligible services. Feedback on the draft is solicited for further refinement.
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