Input Services

[P Ovhal]

We are an manufacturer & Export our final product, We are receive varionus services within manufacturing activity i.e. Labour charges, Pest Control, fumigation, House keeping, Transportation of worker, mess to workers, Rent or lease. We are availed CENVAT credit of Service Tax.

Can i claim rafund of these CENVAT

[YAGAY andSUN]

Refund and Exemption will be governed by vide Notification No. 17/2009-ST and 18/2009-ST Please check these notifications.

[P Ovhal]

Can i claim refund of these CENVAT under Not. 05/2006 CE (NT) ?

[YAGAY andSUN]

yes you can file the refund claim under this notification.

[SANJIV KOTHARI]

 

Yes, you can claim if these services are used in export business.

[P Ovhal]

Thank you sir!

AI Summary

CENVAT credit refund available for services used in exported manufacture; refund claims allowed under applicable notifications. Manufacturer-exporters can claim refund of accumulated CENVAT credit on taxable services used in the manufacture of exported goods; refund and exemption are governed by the service tax refund notifications, and claims may be filed under Notification 05/2006 CE (NT) subject to the conditions and procedures of the applicable refund framework.