Payment of Reverse Charge Service Tax

[Ashok Chopra]

Respected Forum,

I am exporter, not registered with Central Excise  and  paid  lot service tax on  various input services not booked as expense in books.  Can i set off my monthly liability of Payment of Reverse Charge with the credit or i am liable to pay in cash and take further credit on bank challan, which will be accumulated.

How Can i get refund this  Service tax.

An exporter who is not registered with Central Excise, can he file refund under Rule 5 of  Cenvat Credit Rule, 2004 as UNUTILIZED CREDIT or there is any procedure or i should accumulated it and book as expense.

waiting for kind advice

AI Summary

Reverse charge input tax credit refundable for exporters; cannot be used to offset monthly liability, claim under Rule 5 CCR.
Reverse charge tax paid on input services by an exporter not registered with Central Excise is input tax credit and may be claimed as a refund under the Cenvat Credit Rules; it cannot be used to offset monthly service tax liabilities and should be recovered through the refund procedure rather than booked as an expense.