Refund of Cenvat Credit

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.... a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gazette: Refund amount = (Export turnover of goods+ Export turnover of services) x Net CENV....

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....ision has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for export services for which the provision of service has not been completed during the relevant period; (E) "Total turnover" means sum total of the value of - (a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods ....

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...., in respect of such duty; or claims rebate of service tax under the Service Tax Rules, 1994 in respect of such tax. Explanation 1. - For the purposes of this rule,- (1) "export service" means a service which is provided as per rule 6A of the Service Tax Rules 1994, whether the payment is received or not; (2) "relevant period" means the period for which the claim is filed. Explanation 2.-For....

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....de. 5 However, only one benefit can be availed either to avail the Cenvat Credit and get refund or get the Duty Drawback. Where no duty drawback is availed corresponding to the duty or tax, refund shall be allowed. 6 Manufacturer or Output service provider is required to follow procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gaz....