https://www.taxtmi.com/forum/issue?id=2202 The taxpayer incorrectly used a flat 20% rule to discharge service tax. Export of services is not the same as exempted services; input service credit must be utilized per Cenvat rules and may be applied against domestic service tax liabilities where allowable. Any genuine unutilized Cenvat credit remaining after correct application can be claimed as a refund under rule 5 of the Cenvat Credit Rules, 2004, subject to applicable procedural requirements. en-us Tue, 07 Sep 2010 12:15:30 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2202 The taxpayer incorrectly used a flat 20% rule to discharge service tax. Export of services is not the same as exempted services; input service credit must be utilized per Cenvat rules and may be applied against domestic service tax liabilities where allowable. Any genuine unutilized Cenvat credit remaining after correct application can be claimed as a refund under rule 5 of the Cenvat Credit Rules, 2004, subject to applicable procedural requirements. Discussion-Forum Service Tax Tue, 07 Sep 2010 12:15:30 +0530 https://www.taxtmi.com/forum/issue?id=2202