Refund of service tax for exported goods requires shipping bill wise claims, supporting invoices, and no CENVAT credit. Form A-1 prescribes the application and documentary requirements to claim a refund of service tax paid on specified services used in export of goods: exporter identification and registration, shipping bill wise details of exported goods, particulars of specified services and service providers with invoices and service tax registration, bank details for refund, computation of service tax claimed (figures and as percentage of FOB), and a declaration including that no CENVAT credit has been taken and that records will be maintained and produced for inspection.
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Refund of service tax for exported goods requires shipping bill wise claims, supporting invoices, and no CENVAT credit.
Form A-1 prescribes the application and documentary requirements to claim a refund of service tax paid on specified services used in export of goods: exporter identification and registration, shipping bill wise details of exported goods, particulars of specified services and service providers with invoices and service tax registration, bank details for refund, computation of service tax claimed (figures and as percentage of FOB), and a declaration including that no CENVAT credit has been taken and that records will be maintained and produced for inspection.
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