TaxTMI 
TaxTMI 
Hi.. Our company is a 100% EOU and an unit registered under STPI. We are providing Software development services out side India, other way, we are exporting the service which is taxable in India. According to Notification No. 5/2006 CE (NT) , Dated 14.03.06,we applied for the refund of input service tax which is used for providing the output service that are exported outside India. We, submitted everything and we explained them how those input services correlated to the output services. Still they are rejecting the refund claim. Can u please suggest me what are the exact requirements to be fulfilled to get refund under the said notification Viz.. Notification No. 5/2006 CE (NT)/
Requirements for getting refund
15 May 2009 
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Refund of input service tax on exported services requires eligible Cenvat credit, supplier registration, timely claim and tax payment.
Refund of input service tax on exported services requires that input services qualify for Cenvat credit and were used for exported output services; claimants must ensure service providers are registered and have paid tax, maintain claimant registration covering the claimed period, file within prescribed time limits, and not engage in conflicting domestic taxable activity. One-to-one correlation between each input and exported output is not a statutory necessity, though departments commonly scrutinise such linkage. (AI Summary)
Refund of input service tax on exported services requires that input services qualify for Cenvat credit and were used for exported output services; claimants must ensure service providers are registered and have paid tax, maintain claimant registration covering the claimed period, file within prescribed time limits, and not engage in conflicting domestic taxable activity. One-to-one correlation between each input and exported output is not a statutory necessity, though departments commonly scrutinise such linkage. (AI Summary)