100% EOU -Refund claim

[Asked by Guest]

Dear Sirs,

One of my friends is working in a BPO (call center) which is only 100% exported oriented.  They have no services rendered within the country.

 

This company has suffered from the heavy rate of attrition which has effected the non filing of refund claim for the service tax paid on input services availed for provision of outbound services.

 

They have not filed the refund claims from the year 2006-07 onwards.  They have very heavy amount of cenvat credit to the extent of Rs.1/- crore to Rs.1.5 crores only during 2006-07 to first half in 2008-09.

 

Now they want to file refund claims for the period from 2007-08 onwards.  

 

Is there is any chance of realising the above refunds beyond the period of limitation  of 12 months time after export of services.

 

Any distinguished case laws are available in support of their refund claims as their services were all exported.

 

Kindly help by giving some suggestion or providing any case law.

AI Summary

Refund of CENVAT credit for exported services may be allowed when adjustment against domestic liabilities is impossible despite time-bar issues.
Refund of CENVAT credit is available to exporters when the input or input service credit cannot be adjusted against excise or service tax liabilities in India, subject to compliance with Export of Service Rules, CENVAT Credit Rules and applicable notifications; tribunal precedents have treated export-accumulated credit as akin to export account balances and in some instances have held that ordinary time-bar limitations should not automatically preclude refund claims arising solely from exported services.