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Cenvat credit

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(Querist)
16 December 2010 can a exporter take input service tax credit refund? However till date it is not registered in service tax.Exporter is selling approx 2% of total turnover in domestic market.
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
16 December 2010 Yes , refund of service tax paid on input is allowed in case of service tax, However registration is required.

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