Rebate of duty on inputs and input services claimed for exported services; processing and certification required. Form ASTR-2 prescribes the applicant's claims procedure for rebate of duty on inputs and of service tax and cess on input services for exported taxable services under the Export of Service Rules, 2005: identify the exported service, confirm receipt of payment in India, state taxes and duties paid, attach supporting documents, and declare non availment of CENVAT credit and any prior permission. Part B records the authority's receipt and sanction details and requires brief reasons if processing extends beyond fifteen days.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of duty on inputs and input services claimed for exported services; processing and certification required.
Form ASTR-2 prescribes the applicant's claims procedure for rebate of duty on inputs and of service tax and cess on input services for exported taxable services under the Export of Service Rules, 2005: identify the exported service, confirm receipt of payment in India, state taxes and duties paid, attach supporting documents, and declare non availment of CENVAT credit and any prior permission. Part B records the authority's receipt and sanction details and requires brief reasons if processing extends beyond fifteen days.
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