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of <h1>Exporters Can Claim Service Tax Refunds on Specified Services Used in Exports: Conditions and Procedures Explained.</h1> The circular outlines the exemption from service tax on certain services used in the export of goods, detailing conditions and procedures for claiming refunds. Exporters can claim refunds on service tax paid for specified services if these services are linked to exports. The process involves filing claims with the appropriate Central Excise authority, providing necessary documentation, and ensuring no Cenvat credit or drawback has been availed. Refund claims must be submitted quarterly, with supporting evidence of export and service tax payment. The circular specifies the services eligible for exemption and the conditions under which refunds can be processed.
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