Refund of Service tax in case of export without opting registration, Service Tax

[satbirsinghwahi]

inview of the  notification no. 5/2006 for refund of cenvat credit dt 14.03.2006. kindly clarify whether export unit exporting garments and not registered with excise dept can cliam refund of service tax. Also clarify whether full drawback will be possible or not.

Posts / Replies

[Surender Gupta]

An export unit can claim the refund of Cenvat Credit corressponding to Service tax. Drawback in my opinion is consisting of two parts, excise and custom duty. Therefore refund of Cenvat Credit equal to service tax should not have any impact on duty drawback. Further, there is no clear guidlines are available for obtaining registration for the purpose of refund of Cenvat credit. In this regard you may contact the conerned office of Central Excise.