Service Tax Refund on Export Services: ST-3 Form Alone Insufficient for CENVAT Credit Verification; Supporting Docs Needed.

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Full Text of the Document

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....Refund of service tax - export of services - Though whatever balance is being shown in the accounts of the assessee has to find mention in the ST-3 but due to the said documents being the basis of ST-3 as far as the amounts shown therein as balance is concerned, ST-3 cannot be the only reliable record to verify the balance cenvat credit at the end of the quarter.....