Service tax exemption on export-linked services: refund allowed where payment, no Cenvat claim, and documentary linkage are shown. Refund-based exemption of service tax is available for specified taxable services used in export of goods, provided exporters establish linkage by showing service tax was paid, that Cenvat credit was not taken, and that drawback was not availed; claims are filed quarterly with jurisdictional Central Excise authorities, require original invoices and certified payment evidence, and are subject to verification of actual use for export and service-specific evidentiary conditions.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption on export-linked services: refund allowed where payment, no Cenvat claim, and documentary linkage are shown.
Refund-based exemption of service tax is available for specified taxable services used in export of goods, provided exporters establish linkage by showing service tax was paid, that Cenvat credit was not taken, and that drawback was not availed; claims are filed quarterly with jurisdictional Central Excise authorities, require original invoices and certified payment evidence, and are subject to verification of actual use for export and service-specific evidentiary conditions.
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