18 March 2016
My employer is a textile mill and an export oriented organisation. I am responsible for documentation for Service tax Refund Claim on Specified services used for export under Notification No. 39/2012. My Que is.....Where Service Tax paid on Insurance Premium from.... Factory to Indian Port..... and Indian Port to Destination Port (out side India).... is Refundable or not ? ..........with reason and authenticated reference.
18 March 2016
Insurance is mentioned as part of specified services eligible for refund. The normal mode of computing the value includes insurance and hence it is an essential input. No further authentication will be required, except proof of payment of insurance.