https://www.taxtmi.com/manuals?id=173 Rule 5 provides a formulaic refund of CENVAT credit for exports made without payment of duty or service tax: Refund amount = (Export turnover of goods + Export turnover of services) x Net CENVAT credit / Total turnover. Refunds cover credit on inputs and input services but exclude capital goods; credit must first be utilized against excise/service tax liabilities and is not available where drawback or rebate for the same duty/tax is claimed. Claims are filed quarterly in prescribed Form A with the divisional office and export-of-service claims require an auditor's certificate. en-us Sat, 19 Jan 2008 23:16:00 +0530 Wed, 10 Jun 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=173 Rule 5 provides a formulaic refund of CENVAT credit for exports made without payment of duty or service tax: Refund amount = (Export turnover of goods + Export turnover of services) x Net CENVAT credit / Total turnover. Refunds cover credit on inputs and input services but exclude capital goods; credit must first be utilized against excise/service tax liabilities and is not available where drawback or rebate for the same duty/tax is claimed. Claims are filed quarterly in prescribed Form A with the divisional office and export-of-service claims require an auditor's certificate. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=173