https://www.taxtmi.com/forum/issue?id=1181 Refund of input service tax on exported services requires that input services qualify for Cenvat credit and were used for exported output services; claimants must ensure service providers are registered and have paid tax, maintain claimant registration covering the claimed period, file within prescribed time limits, and not engage in conflicting domestic taxable activity. One-to-one correlation between each input and exported output is not a statutory necessity, though departments commonly scrutinise such linkage. en-us Fri, 15 May 2009 16:07:20 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1181 Refund of input service tax on exported services requires that input services qualify for Cenvat credit and were used for exported output services; claimants must ensure service providers are registered and have paid tax, maintain claimant registration covering the claimed period, file within prescribed time limits, and not engage in conflicting domestic taxable activity. One-to-one correlation between each input and exported output is not a statutory necessity, though departments commonly scrutinise such linkage. Discussion-Forum Service Tax Fri, 15 May 2009 16:07:20 +0530 https://www.taxtmi.com/forum/issue?id=1181