Service Tax - Refund Claims of Exporters of Services under Rule 5 of the CENVAT Credit Rules, 2004 - Certain Instructions

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....ect: Service Tax - Refund Claims of Exporters of Services under Rule 5 of the CENVAT Credit Rules, 2004 - Certain Instructions - Reg. Attention of the Trade is invited to Trade Notice 01/2016 (Service Tax) dt. 10.08.2016 issued by this Office. Reference is drawn to Notification 27 /2012 CE (NT) dated 18.06.2012. The said Notification issued under Rule 5 of the CENVAT Credit Rules, 2004, stipul....

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....of invoices. (iii) Certification from the bank certifying realization of export proceeds (in case of export of output services). (iv) Relevant extracts of the records maintained under the Central Excise Rules, 2002, the CENVAT Credit Rules, 2004, or the Services Tax Rules, 1994, as the case may be, evidencing taking of CENVAT credit, utilization of such credit in payment of excise duty or se....

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....3(e) of the Notification 27/2012 CE (NT) date 18.06.2012) In view of the above the public are instructed that while filing of refund claims under Rule 5 of the CENVAT Credit Rules 2004, care may be taken to ensure that the documents prescribed in the Notification 27/2012 CE (NT) dated 18.06.2012 only are submitted alongwith the refund claims. However, it is also brought to notice that if the A....