Cenvat Credit on Servcie Tax

This query is : Resolved

Ravi Kumar Rajgaria (Querist)
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20 April 2009 My company export the software and income is exempted under income tax Act and No servcie tax is liable on Export realisation as the same is exempt in servce tax also.

Company pays various bills of telephone, internet etc which includ Servce tax. These services are utiliged for export the software.

Please let me know that can we file the application for refund of whole service tax paid as we can't utilige the service tax paid amount(input)with output as we needn't have to pay service tax.

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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21 April 2009 Input services Credit + Duty of Central Excise paid on capital goods are eligible for accumulation from 16.5.2008 - date of ITSS being bought into the levy.
The credit can be availed now after registration with the ST authroities and application for refund/ rebate can be made.