13 December 2013
A manufacturing co. uses services of others for packing its material and then export it
whether s.tax charged by s. provider(on packing)can be claimed as "REBATE"
THANKS.....
In my view, a manufacturer is eligible to avail the service credit on the input services. The cenvat credit availed can be utilised for payment of duty on the goods exported under claim of rebate and thus the rebate can be claimed.
CAclubindia
