https://www.taxtmi.com/forum/issue?id=662 Refund eligibility for Service Tax on testing services hinges on whether the testing is a post-removal service related to exported goods; testing of inputs used in manufacture is generally considered included in duty drawback. If duty drawback is not claimed, the exporter may instead avail input credit and seek refund under Rule 5 of CCR 04, subject to the conditions for credit and refund. en-us Tue, 12 Feb 2008 17:26:29 +0530 Thu, 23 Jan 2025 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=662 Refund eligibility for Service Tax on testing services hinges on whether the testing is a post-removal service related to exported goods; testing of inputs used in manufacture is generally considered included in duty drawback. If duty drawback is not claimed, the exporter may instead avail input credit and seek refund under Rule 5 of CCR 04, subject to the conditions for credit and refund. Discussion-Forum Service Tax Tue, 12 Feb 2008 17:26:29 +0530 https://www.taxtmi.com/forum/issue?id=662