Conditions / Limitations / Procedure for grant of rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services - 012/05 - Central Excise - Tariff

Rebates on Duties for Exported Services: Conditions, Procedures & Rule 3 Compliance Explained. No CENVAT Credit Allowed.

The notification outlines the conditions, limitations, and procedures for granting rebates on duties paid on excisable inputs and service tax and cess on taxable input services used in exporting taxable services. Rebates are granted if services are exported per Rule 3 of the Export of Service Rules, 2005, with payment received in convertible foreign exchange, and no CENVAT credit availed on inputs. The procedure involves filing a declaration with the Central Excise authorities, verification, procurement of inputs, and submission of rebate claims with supporting documents. Non-compliance may lead to recovery of rebates with interest under the Finance Act, 1994.